# SHREE KRISHNA STEEL TRADERS THROUGH PROPRIETOR NIKHIL SHARMA vs UNION OF INDIA & ORS.

Court: Delhi High Court
Date: 2025-05-06
Citation: W.P.(C)-14873/2024 2025:DHC:3563-DB
Petitioner: SHREE KRISHNA STEEL TRADERS THROUGH PROPRIETOR NIKHIL SHARMA
Respondent: UNION OF INDIA & ORS.

[Official PDF on Delhi High Court website](https://delhihighcourt.nic.in/app/showFileJudgment/PMS06052025CW148732024_161559.pdf)

## Judgment text (excerpt)

IN THEHIGH COURTOF DELHIAT NEW DELHI Date of decision: 6th May, 2025 W.P.(C) 14873/2024 & CM APPL. 62427/2024 SHREE KRISHNA STEEL TRADERS THROUGH PROPRIETOR NIKHIL SHARMA .....Petitioner Through: Mr. Prabhat Kumar and Mr. Utkarsh Kumar, Advs. (M:9312315121) versus UNION OF INDIA & ORS. .....Respondents Through: Ms. Sangita Malhotra, SPC with Ms. Urvashi Rajput and Ms. Pallavi Talwar, Advs. for UOI. (M:8826587368) Mr. Aditya Singla, SSC, CBIC. Mr. K.G. Gopalakrishnan, Mr. Sumit K. Batra and Ms. Nisha Mohandas, Advs. for GNCTD. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE RAJNEESH KUMAR GUPTA Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner – Shree Krishna Steel Traders Through Proprietor Nikhil Sharma under Article 226 of the Constitution of India, inter alia, challenging the adjudication order dated 25th August, 2024 (hereinafter, ‘the impugned order’) passed by the Sales Tax Officer Class II/AVATO, Ward 106, Zone 4, Delhi under Section 73 of the Delhi/Central Goods and Services Tax Act, 2017 (hereinafter, ‘DGST/CGST W.P.(C) 14873/2024 3. Additionally, the present petition also, inter alia, challeng

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