TAPI PRESTRESSED PRODUCTS LIMITED vs UNION OF INDIA & ORS.

$~42 & 47 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 14th May, 2025 W.P.(C) 6410/2025 & CM APPL. 29221/2025, CM APPL. 29222/2025 TAPI PRESTRESSED PRODUCTS LIMITED .....Petitioner Through: Mr. Nitin Gulati and Ms. Reena Gandhi, Advocates. M-931313300, Email- [email protected]. versus UNION OF INDIA & ORS. .....Respondents Through: Ms. Nancy Jain, Standing Counsel for CGST/R-1 & 3. Mr. Vaishali Gupta, Advocate. 47 W.P.(C) 6430/2025 & CM APPL. 29323/2025, CM APPL. 29324/2025 TAPI PRESTRESSED PRODUCTS LIMITED .....Petitioner Through: Mr. Nitin Gulati and Ms. Reena Gandhi, Advocates. M-931313300, Email- [email protected]. versus UNION OF INDIA & ORS. .....Respondents Through: Ms. Nancy Jain, Standing Counsel for CGST/R-1 & 3. Mr. Vaishali Gupta, Advocate. 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 petitions have been filed by the Petitioner under Article 226 of the Constitution of India raising challenge to the following: ● W.P.(C) 6410/2025- i. Order dated 29th March, 2024 passed by the office of Sales Tax Officer Class II/ AVATO, Delhi (hereinafter,