MS CHETAK MOTORS PVT LTD AND ORS vs ADDITIONAL COMMISSIONER (ANTI-EVASION) CGST, DELHI SOUTH COMMISSIONERATE & ANR.

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 12th September, 2025 W.P.(C) 14127/2025, CM APPL. 57995/2025 MS CHETAK MOTORS PVT LTD AND ORS .....Petitioners Through: Mr. Yogendra Aldak, Mr. Kunal Kapoor and Mr. Yatharth Tripathi, Advs. versus ADDITIONAL COMMISSIONER (ANTI-EVASION) CGST, DELHI SOUTH COMMISSIONERATE & ANR. .....Respondents Through: Mr. Aditya Singla SSC CBIC, Ms. Arya Suresh Nair, Adv. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. CM APPL. 57996/2025 2. Allowed subject to all just exceptions. Accordingly, the application is disposed of. W.P.(C) 14127/2025, CM APPL. 57995/2025 3. The present petition has been filed by the Petitioner under Article 226 of the Constitution of India, inter alia, challenging the Show Cause Notice (hereinafter, ‘SCN’) dated 24th June, 2025 under Section 74 of the Central Goods and Service Tax Act, 2017 (hereinafter, ‘CGST Act’). 4. The stand of the Petitioner as per the submissions made by Mr. 5. Insofar as the first ground is concerned, the Court has considered the matter and a perusal of paragraph 5 of the SCN would show that there are specif