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

Court: Delhi High Court
Date: 2026-01-22
Citation: W.P.(C)-888/2026 2026:DHC:550-DB
Petitioner: M/S FONE ZONE NXT
Respondent: COMMISSIONER OF DGST, DELHI & ANR.

[Official PDF on Delhi High Court website](https://delhihighcourt.nic.in/app/showFileJudgment/67922012026CW8882026_171035.pdf)

## 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. 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 COMMISS

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