M/S Rajdhani Trading Co Through Its Prop. Vishal Jain v. Additional Commissioner Adjudication Cgst Delhi North

$~95 *

IN THE HIGH COURT OF DELHI AT NEW DELHI

+ W.P.(C) 4052/2025 M/S RAJDHANI TRADING CO THROUGH ITS PROP. VISHAL JAIN .....Petitioner Through:

Mr. Gaurav Gupta, Advocate.

versus ADDITIONAL COMMISSIONER ADJUDICATION CGST DELHI NORTH .....Respondent Through:

Mr. Shashank Sharma, Sr. Standing Counsel.

CORAM:

JUSTICE PRATHIBA M. SINGH JUSTICE RAJNEESH KUMAR GUPTA

O R D E R

% 03.04.2025 1.

This hearing has been done through hybrid mode. CM APPL. 18779/2025 (for exemption) 2.

Allowed, subject to all just exceptions. Application is disposed of. W.P.(C) 4052/2025 & CM APPL. 18778/2025 (for interim relief) 3.

The present petition has been filed under Article 226 of the Constitution of India by the Petitioner - M/S Rajdhani Trading Co. through its proprietor, Vishal Jain, challenging the show cause notice dated 23rd August, 2024 bearing Ref. No. ZD0708240804372 issued by the Respondent- Office of Principal Commissioner of CGST, Delhi North.

4.

The petition also challenges the order dated 13th February, 2025 bearing Ref. No.ZD070225030219O passed by the Respondent. 5.

The grievance of the Petitioner is that even though the show cause 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 07/04/2025 at 13:07:28

notice was uploaded on the GST common portal, no notice for personal hearing was given to the Petitioner.

6.

The screenshot of the GST common portal clearly shows that the show cause notice was uploaded. On a query to the Petitioner's Counsel as to whether any reply was filed to the said show cause notice, the Court is informed that no reply has been filed. It is further submitted that there is no request made by the Petitioner for personal hearing with respect to the show cause notice.

7.

Considering the overall facts in the present case, the Petitioner ought to avail of the appellate remedy under Section 107 of the Central Goods and Services Tax Act, 2017.

8.

At this stage, ld. Counsel for the Petitioner submits that he may be permitted to withdraw the present petition with liberty to approach the Appellate Authority.

9.

In view of the above, the present petition is dismissed as withdrawn with liberty as aforesaid. Pending application(s), if any, also stand disposed of.

PRATHIBA M. SINGH, J RAJNEESH KUMAR GUPTA, J APRIL 3, 2025/nd/ss 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 07/04/2025 at 13:07:28