MS RS TRADING CO vs PRINCIPAL COMMISSIONER OF CGST & ORS.

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 25th September, 2025 W.P.(C) 14918/2025 MS RS TRADING CO .....Petitioner Through: Mr. Abhas Mishra, Adv. versus PRINCIPAL COMMISSIONER OF CGST & ORS. .....Respondents Through: Mr. Shashank Sharma, SSC with Ms. Malika Kumari, 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. 61369/2025 2. Allowed, subject to all just exceptions. The application is disposed of. W.P.(C) 14918/2025 3. The present petition has been filed by the Petitioner under Article 226 of the Constitution of India, inter alia, challenging the impugned Order-in- Original dated 18th June, 2025 passed by the Additional Commissioner, CGST, North Delhi (hereinafter ‘impugned OIO’). The Petitioner also challenges the impugned Show Cause Notice dated 31st March, 2023 (hereinafter ‘impugned SCN’). 4. Vide the impugned OIO, a demand to the following effect has been raised against the Petitioner: 31. In view of the above discussions and findings, I pass the order as under: ORDER A. Demand/Penalty in r/o Noticee No-01 (M/s RS Trading). i. I confirm the demand of Input Tax Cre