M/S FONE ZONE NXT vs COMMISSIONER OF DGST, DELHI & ANR.

Judgment text excerpt

$~46, 47, 57 & 58 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 22nd January, 2026 + W.P.(C) 888/2026 & CM APPL. 4354/2026 M/S FONE ZONE NXT THROUGH PROPRIETOR MR. GAURAV MADAN G-33,34,40,41, GROUND FLOOR, VIKAS SURYA SHOPPING MALL, PLOT NO.18, MANGALAM PLACE, SECTOR-3, ROHINI, NORTH WEST DELHI, DELHI-110085 AND PERMANENTLY RESIDING AT R/O 116, STATE BANK NAGAR, 2ND FLOOR, PASCHIM VIHAR, WEST DELHI, DELHI – 110063 .....PETITIONER Through: Mr. Abhas Mishra, Mr. Hukam Chand, Ms. Neha Singhal and Ms. Deepika G, Advs. versus 1. COMMISSIONER OF DGST, DELHI GST, DEPARTMENT OF TRADE & TAXES, GOVERNMENT OF NCT OF DELHI, 7TH & 11TH FLOOR, VYAPAR BHAWAN, I.P. ESTATE, NEW DELHI-110002 .....RESPONDENT NO. 1 2. GST (SALES TAX) OFFICER, DELHI GST, SALES TAX OFFICER CLASS – II/AVATO, OFFICE OF ASSISTANT COMMISSIONER (GST), VYAPAR BHAWAN, IP ESTATE, NEW DELHI .....RESPONDENT NO. 2 Through: Ms. Urvi Mohan, Adv. Signature Not Verified Signed By:ANKITA RAI Signing Date:24.01.2026 W.P.(C) 888/2026 & connected matters Page 1 of 8 17:06:43 + W.P.(C) 892/2026 & CM APPL. 4378/2026 M/S FONE ZONE NXT THROUGH PROPRIETOR MR. GAURAV MADAN G-33,34,40,41, GROUND FLOOR, VIKAS SURYA SHOPPING MALL, PLOT NO.18, MANGALAM PLACE, SECTOR-3, ROHINI, NORTH WEST DELHI, DELHI-110085 AND PERMANENTLY RESIDING AT R/O 116, STATE BANK NAGAR, 2ND FLOOR, PASCHIM VIHAR, WEST DELHI, DELHI – 110063 .....PETITIONER Through: Mr. Abhas Mishra, Mr. Hukam Chand, Ms. Neha Singhal and Ms. Deepika G, Advs. versus 1. COMMISSIONER OF DGST, DELHI GST, DEPARTMENT OF TRADE & TAXES, GOVERNMENT OF NCT OF DELHI, 7TH & 11TH FLOOR, VYAPAR BHAWAN, I.P. ESTATE, NEW DELHI-110002 .....RESPONDENT NO. 1 2. GST (SALES TAX) OFFICER, DELHI GST, SALES TAX OFFICER CLASS – II/AVATO, OFFICE OF ASSISTANT COMMISSIONER (GST), VYAPAR BHAWAN,