SULENDER SHAH AND ANR vs ADDITIONAL COMMISSIONER / JOINT COMMISSIONER CGST DELHI AND ANR

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 15th May, 2025 W.P.(C) 6481/2025, CM APPLs. 29538/2025 & 29539/2025 SULENDER SHAH AND ANR .....Petitioners Through: Mr. Abhay Gupta, Advocate versus ADDITIONAL COMMISSIONER / JOINT COMMISSIONER CGST DELHI AND ANR .....Respondents Through: Mr. R. Ramchandran, SSC with Mr. Prateek Dhir, Advocate 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. No.29539/2025 2. Allowed, subject to all just exceptions. Application is disposed of. W.P.(C) 6481/2025 & CM APPL. No. 29538/2025 3. The present petition has been filed by the Petitioners- Sh. Sulender Shah, who is a Chartered Accountant and Mr. Atul Aggarwal, who is a trader, under Article 226 of the Constitution of India, inter alia, assailing the Show Cause Notice dated 2nd August, 2023 and seeking stay of the adjudication proceedings. 4. This is the second writ petition filed by the very same Petitioners. The first writ petition was disposed of vide order dated 7th December, 2023 being W.P.(C) No. 15766/2023 titled ‘Sulender Shah & Anr. v. Additional Commissioner/Joint Commissioner C