# BALDEV METALS PVT. LTD. THROUGH ITS DIRECTOR SHRI VARUN KUMAR DHARNA vs PR. COMMISSIONER OF DELHI GOODS AND SERVICES TAX & ORS.

Court: Delhi High Court
Date: 2025-09-10
Citation: W.P.(C)-15898/2024 2025:DHC:7962-DB
Petitioner: BALDEV METALS PVT. LTD. THROUGH ITS DIRECTOR SHRI VARUN KUMAR DHARNA
Respondent: PR. COMMISSIONER OF DELHI GOODS AND SERVICES TAX & ORS.

[Official PDF on Delhi High Court website](https://delhihighcourt.nic.in/app/showFileJudgment/PMS10092025CW158982024_183659.pdf)

## Judgment text (excerpt)

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 10th September, 2025 W.P.(C) 15898/2024 & CM APPL. 66757/2024 BALDEV METALS PVT. LTD. THROUGH ITS DIRECTOR SHRI VARUN KUMAR DHARNA .....Petitioner Through: Mr. Rajesh Jain, Mr. Virag Tiwari, Mr. Ramesh Johri, Mr. Rishabh Jain, Mr. Ramashish and Ms. Tanya Saraswat, Advs. (M:9810042928) versus PR. COMMISSIONER OF DELHI GOODS AND SERVICES TAX & ORS. .....Respondents Through: Mr. K.G. Gopalakrishnan, SSC. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN JUDGMENT Prathiba M. Singh, J. 1. This hearing has been done through hybrid mode. 2. The Petitioner- Baldev Metals Pvt. Ltd. through its director Shri Varun Kumar Dharna, has filed the present petition under Articles 226 and 227 of the Constitution of India, inter alia, seeking the quashing of the impugned order dated 20th August, 2024 passed by the Sales Tax Officer Class II/AVATO, Delhi (hereinafter, ‘impugned order’) for the Financial Year 2019-20. The present petition challenges the impugned Show Cause Notice dated 29th May, 2024 (hereinafter ‘impugned SCN’). The demand raised against the Petitioner is to the tune of Rs.2,25,81,108/-. 3. Additionally, the present petition 

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