# M/S AVIRAJ UDYOG THROUGH ITS PROPREITOR GUNEET SINGH vs UNION OF INDIA & ORS.

Court: Delhi High Court
Date: 2025-10-10
Citation: W.P.(C)-15533/2025 2025:DHC:9067-DB
Petitioner: M/S AVIRAJ UDYOG THROUGH ITS PROPREITOR GUNEET SINGH
Respondent: UNION OF INDIA & ORS.

[Official PDF on Delhi High Court website](https://delhihighcourt.nic.in/app/showFileJudgment/PMS10102025CW155332025_165358.pdf)

## Judgment text (excerpt)

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 10th October 2025 W.P.(C) 15533/2025 & CM APPL. 63558/2025 M/S AVIRAJ UDYOG THROUGH ITS PROPRIETOR GUNEET SINGH .....Petitioner Through: Mr. Gaurav Gupta, Mr. Deepanshu Saini, Ms. Monika Rani & Mr. Amit Bansal, Advs. (9811013940) versus UNION OF INDIA & ORS. .....Respondents Through: Mr. Sumit K Batra, Adv. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN JUDGMENT Prathiba M. Singh, J. 1. This hearing has been done through hybrid mode. CM APPL. 63559/2025 2. Allowed, subject to all just exceptions. The application is disposed of. W.P.(C) 15533/2025 & CM APPL. 63558/2025 3. The present petition has been filed by the Petitioner- Mr. Guneet Singh, proprietor of M/s Aviraj Udyog under Article 226 of the Constitution of India, inter alia, challenging the impugned order dated 19th April 2024 passed by the Sales Tax Officer Class II/Avato Ward 63, Zone 6, Delhi (hereinafter, ‘impugned order’). The present petition also challenges the Show Cause Notice dated 25th December 2023 issued by the Sales Tax Officer Class II/Avato Ward 63, Zone 6, Delhi (hereinafter, ‘impugned SCN’), for the Financial Year 2018-19. 4. Additionally, the p

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