M/S SAAKAR INDIA vs THE COMMISSIONER OF DELHI GOODS AND SERVICES TAX AND ANR.

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 17th September 2025 W.P.(C) 14403/2025 & CM APPL. 59096/2025 M/S SAAKAR INDIA .....Petitioner Through: Mr. Vijay Gupta, Mr Rahul Gupta, Ms. Kajol Soni, Advs. (M: 9711953429) versus THE COMMISSIONER OF DELHI GOODS AND SERVICES TAX AND ANR. .....Respondents Through: Ms. Vaishali Gupta, Adv. for GNCTD. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. CM APPL. 59096/2025 (for exemption) 2. Allowed, subject to all just exceptions. Application is disposed of. W.P.(C) 14403/2025 3. The Petitioner- M/s Saakar India through, Mukesh Goyal, has filed the present petition under Articles 226 and 227 of the Constitution of India, inter alia, seeking quashing of the impugned order dated 22nd August, 2024 passed by the Sales Tax Officer Class II/Avato Ward 58, Zone-4, Delhi (hereinafter ‘impugned order’). The present petition also challenges the impugned Show Cause Notice dated 22nd May, 2024 issued by the Department of Trade & Taxes, GNCTD (hereinafter ‘SCN’). 4. Vide the impugned order, a demand of Rs. 6,26,283/- has been raised 2020. 5. Additionally, the p