GLOBAL TECH FAB vs GOVERNMENT OF NCT DELHI & ANR.

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 7th November, 2025 W.P.(C) 16309/2025& CM APPLs.66741/2025, 69421/2025 GLOBAL TECH FAB .....Petitioner Through: Mr. P.C. Patnaik, Mr. Devender Kumar and Mr. Dillip Kumar Nayak, Advs. versus GOVERNMENT OF NCT DELHI &ANR. .....Respondents Through: Counsel (appearance not given). CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE MADHU JAIN Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner under Articles 226 and 227 of the Constitution of India, inter alia, challenging the impugned Show Cause Notice dated 17th December,2023 (hereinafter, 'impugned SCN') and the impugned assessment order dated 27th April, 2024 pertaining to the financial year 2018-19. Vide the impugned order, total demand of Rs 7,97,290/- has been confirmed against the Petitioner, out of which Rs. 391,976/- and Rs. 3,66,166/- is the interest amount. 3. The petition also raises a challenge to the order dated 11th September, 2025, wherein the Petitioner's bank account bearing No. 352701010111624, Union Bank of India, Jain Bhawan, Delhi Cantt, had been provisionally attached under Section