DEVENDER SINGH vs ADDITIONAL COMMISSIONER, CENTRAL GOODS AND SERVICES TAX, DELHI WEST

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 6th November 2025 W.P.(C) 16820/2025 & CM APPL. 69120/2025 DEVENDER SINGH .....Petitioner Through: Mr. Akhil Krishan Maggu, Mr. Vikas Sareen, Ms. Oshin Maggu, Mr. Aryan Nagpal, Ms. Mehak Sharma, Advs. (9650046568) versus ADDITIONAL COMMISSIONER, CENTRAL GOODS AND SERVICES TAX, DELHI WEST .....Respondent Through: Ms. Anushree Narain, SSC with Mr. Naman Choula & Mr. Yamit Jetley, Advs. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE MADHU JAIN JUDGMENT Prathiba M. Singh, J. 1. This hearing has been done through hybrid mode. CM APPL. 69121/2025 2. Allowed, subject to all just exceptions. The application is disposed of. W.P.(C) 16820/2025 & CM APPL. 69120/2025 3. The present petition has been filed by the Petitioner- Mr. Devender Singh under Articles 226 and 227 of the Constitution of India, inter alia, challenging the Order-in-Original dated 28th July 2025 (hereinafter, ‘impugned order’) passed by the Additional Commissioner, CGST Delhi West Commissionerate. Vide the impugned order, demands have been raised against the Petitioner in the following terms: W.P.(C) 16820/2025 4. This is the second round of challenge by the Petitioner. A S