SRI GANPATI EXPORTS PVT. LTD. vs COMMISSIONER, CGST, DELHI WEST

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 19th May, 2025 W.P.(C) 6664/2025 SRI GANPATI EXPORTS PVT. LTD. .....Petitioner Through: Mr. Bharat Bhushan Gupta, Mr. Anurag Mishra and Ms. Nidhi Gupta, Advocates. versus COMMISSIONER, CGST, DELHI WEST .....Respondent Through: Mr. Pranay Mohan Govil, SSC. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE RAJNEESH KUMAR GUPTA Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. CM APPL. 30219/2025 (exemption) 2. Allowed, subject to all just exceptions. The application stands disposed of. W.P.(C) 6664/2025 & CM APPL. 30218/2025 3. The present petition has been filed by the Petitioner- Sri Ganpati Exports Pvt. Ltd. under Article 226 of the Constitution of India, inter alia, assailing the two Orders-in-Original bearing nos. 69/CGST WEST/GST/SKG/SDC/2024-25 dated 01st February, 2025 and 318/CGST WEST/GST/SKG/SDC/2024-25 dated 04th February, 2025 respectively. 4. It is the case of the Petitioner that two Show Cause Notices were issued against the Petitioner. The first one was issued by the Directorate General of 5. A second undated Show Cause Notice was also issued to the Petitioner by which a demand to the tune