M/S R GUPTA METAL STORE (THROUGH ITS PROPRIETOR SH. MAHESH CHAND GUPTA) vs CENTRAL GOODS AND SERVICES TAX DELHI NORTH (THROUGH ITS COMMISSIONER)

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 31st October, 2025 W.P.(C) 15841/2025, CM APPL. 64879/2025 & CM APPL. 64880/2025 M/S R GUPTA METAL STORE (THROUGH ITS PROPRIETOR SH. MAHESH CHAND GUPTA) .....Petitioner Through: Mr. Yash Aggarwal, Mr. Aman Sinha, Advs. (M: 8076196835) versus CENTRAL GOODS AND SERVICES TAX DELHI NORTH (THROUGH ITS COMMISSIONER) .....Respondent Through: Mr. Shashank Sharma, SSC with Ms. Malika Kumari, Adv. (M:8826900757) CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN JUDGMENT Prathiba M. Singh, J. 1. This hearing has been done through hybrid mode. CM APPL.64880/2025 (for exemption) 2. Allowed, subject to all just exceptions. Application is disposed of. W.P.(C) 15841/2025 & CM APPL. 64879/2025 (for stay) 3. The present petition has been filed by the Petitioner under Article 226 of the Constitution of India, inter alia, challenging the impugned order dated 4th February, 2025 issued by the Respondent Department (hereinafter, ‘impugned order’), by which the following demands have been raised against the Petitioner: 4. A brief background of the present case is that, there were notices issued to 670 parties. In the said notices, during the inve