TOSHNIWAL ELECTRICALS PVT LTD THROUGH ITS DIRECTOR MUKUND MAHESHWARI vs THE PRINCIPAL COMMISISONER OF CENTRAL TAX DELHI NORTH & ORS.

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 30th October, 2025 W.P.(C) 16455/2025, CM APPLs.67300-01/2025 TOSHNIWAL ELECTRICALS PVT LTD THROUGH ITS DIRECTOR MUKUND MAHESHWARI .....Petitioner Through: Mr. A.K. Babbar and Mr. B.K. Triapthi, Advs. (M:9811115749) versus THE PRINCIPAL COMMISISONER OF CENTRAL TAX DELHI NORTH & ORS. .....Respondents Through: Mr. Shashank Sharma, SSC with Ms. Malika Kumari, Advs. for R-1 & 2. Ms. Vaishali Gupta, Panel Counsel (Civil), GNCTD for R-3 & 4. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. CM APPL.67300/2025 (for exemption) 2. Allowed, subject to all just exceptions. Application is disposed of. W.P.(C) 16455/2025 & CM APPL. 67301/2025 (for stay) 3. The present petition has been filed by the Petitioner under Article 226 of the Constitution of India, inter alia, challenging the Order-in-Original dated 28th January, 2025 (hereinafter, ‘impugned order’) passed by the Office of the Principal Commissioner of Central GST, Delhi North. Vide the impugned order, a demand to the tune of Rs.9,81,070/- has been raised against the Petitioner. W.P.(C) 16455/2025 4