Desh Raj v. Delhi State Goods And Service Tax & ANR.

$~49 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 1796/2025 DESH RAJ .....Petitioner Through:

Mr. Jitin Singhal and Mr.

Pravesh Bahuguna, Advs.

versus DELHI STATE GOODS AND SERVICE TAX & ANR.

.....Respondents Through:

Mr. K.G. Gopalakrishnan, Adv.

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR

O R D E R

% 27.02.2025 1.

Before us, learned counsels for parties conceded that the present matter would be covered by our decision in Riddhi Siddhi Enterprises v. Commissioner of Goods and Services Tax (CGST), South Delhi & Anr.1.

2.

However, and upon going through the record, we found that since no final order had been passed, the issue of retrospective cancellation does not arise in the present matter. 3.

In view of the aforesaid, we limit our directions to the competent authority of the respondents to dispose of the proceedings initiated pursuant to the Show Cause Notice2 dated 31 December 2024, in accordance with law and bearing in mind the principles enunciated in Riddhi Siddhi.

1 W.P.C 8061/2024 dated 25 September 2024 W.P.(C) 1796/2025 The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 22/03/2025 at 17:47:02

4.

We, accordingly, dispose of the present writ petition on the aforesaid terms. All rights and contentions of respective parties on merits are kept open.

YASHWANT VARMA, J.

HARISH VAIDYANATHAN SHANKAR, J.

FEBRUARY 27, 2025/RW 2 SCN W.P.(C) 1796/2025 The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 22/03/2025 at 17:47:02