M/S. KALYR RETAIL PVT. LTD. SUCCESSOR IN INTEREST OF M/S. FREEWAY CLOTHING COMPANY vs COMMISSIONER OF GOODS AND SERVICES TAX, DELHI & ORS.

Judgment text excerpt

$~29 & 37 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 31stOctober, 2025 + W.P.(C) 15918/2025, CM APPL. 65094/2025 & CM APPL. 65096/2025 M/S. KALYR RETAIL PVT. LTD. SUCCESSOR IN INTEREST OF M/S. FREEWAY CLOTHING COMPANY .....Petitioner Through: Mr. Rajat Mittal, Mr. Priyanshu & Ms. Krati Agrawal, Advs. versus COMMISSIONER OF GOODS AND SERVICES TAX, DELHI & ORS. .....Respondents Through: Ms. Nancy Jain, Jr. Standing Counsel for R-3 Mr. Sumit K. Batra, Adv. 37 AND + W.P.(C) 16530/2025, CM APPL. 67708/2025 & CM APPL. 67710/2025 M/S. KALYR RETAIL PVT. LTD. SUCCESSOR IN INTEREST OF M/S. FREEWAY CLOTHING COMPANY .....Petitioner Through: Mr. Rajat Mittal, Mr. Priyanshu & Ms. Krati Agrawal, Advs. versus COMMISSIONER OF STATE GOODS AND SERVICES TAX, DELHI & ORS. .....Respondents Through: Ms. Nancy Jain, Jr. Standing Counsel for R-3 Mr. Sumit K. Batra, Adv. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN Signature Not Verified Digitally Signed W.P.(C) 15918/2025& connected matters Page 1 of 11 By:DHIRENDER KUMAR Signing Date:04.11.2025 16:33:06 Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. CM APPL. 65095/2025 (for exemption) CM APPL. 67709/2025 (for exemption) 2. Allowed, subject to all just exceptions. The applications are disposed of. W.P.(C) 15918/2025, CM APPL. 65094/2025 & CM APPL. 65096/2025 W.P.(C) 16530/2025, CM APPL. 67708/2025 & CM APPL. 67710/2025 3. The Petitioner- M/s. Kalyr Retail Pvt. Ltd. is a proprietorship firm and has filed the present petitions under Article 226 and 227 of the Constitution of India, inter alia, challenging the impugned Show Cause Notices dated 31st May, 2024 and 26th September, 2023 (hereinafter, ‘impugned SCNs’) and the consequent orders dated 01st August, 2024 and 20th December, 2023 passe