RUCHIKA INDUSTRIES THROUGH ITS PROPRIETOR RAKESH KUMAR DHINGRA vs UNION OF INDIA AND ORS.

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 9th September 2025 W.P.(C) 13507/2025, CM APPL. 55441/2025 & CM APPL. 55442/2025 RUCHIKA INDUSTRIES THROUGH ITS PROPRIETOR RAKESH KUMAR DHINGRA .....Petitioner Through: Mr. Gaurav Gupta, Adv. (M:9811013940) versus UNION OF INDIA AND ORS. .....Respondents Through: Mr. Sumit K. Batra, Adv. for R- 2/GNCTD. (M: 9911211000) CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. CM APPL.55442/2025 (for exemption) 2. Allowed, subject to all just exceptions. Application is disposed of. W.P.(C) 13507/2025, CM APPL. 55441/2025 (for stay) 3. The Petitioner- Ruchika Industries through its proprietor Mr. Rakesh Kumar Dhingra, has filed the present petition under Articles 226 and 227 of the Constitution of India, inter alia, seeking quashing of the impugned order dated 24th August, 2024 passed by the Sales Tax Officer Class II/Avato Ward 55, Zone-3, Delhi (hereinafter ‘impugned order’). The present petition also challenges the impugned Show Cause Notice dated 29th May, 2024 passed by the Sales Tax Officer Class II/Avato Ward 55, Zone-3, Delhi (hereinafter W.P.(C)