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ANIL AGENCIES PRIVATE LIMITED vs. UNION OF INDIA AND OTHERS
(Delhi High Court)

Hon'ble Judges:

PRATHIBA M. SINGH
RAJNEESH KUMAR GUPTA
Pet. Counsel
Vineet Bhatia
Aamanya J. Mishra
Keshav Garg
Res. Counsel
K.g. Gopalakrishnan
Nisha Mohan Das
Kunwar Raj Singh

Petitioner / Applicant

ANIL AGENCIES PRIVATE LIMITED
Respondent UNION OF INDIA AND OTHERS
Court Delhi High Court
State

Delhi

Date Apr 23, 2025
Order No.

W. P. (C) 2006/2025 & CMAPPL. 9462/2025 and W. P. (C) 2279/2025 & CMAPPL. 10740/2025

Citation

2025(4) TAXREPLY 13200
Original Order
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ORDER

ORDER PER 1. This hearing has been done through hybrid mode. 2. The present petitions have been filed by the Petitioner challenging the show cause notices (hereinafter, ‘the SCNs’) issued by the Assistant Commissioner, Ward 204, Zone 11 Delhi as also the concurrent Orders (hereinafter, ‘the impugned orders’) passed under Section 73 of the Delhi/Central Goods and Services Tax Act, 2017 (hereinafter, ‘DGST/CGST Act, 2017’): i. Show Cause Notice bearing Reference No.: ZD070821036812G dated 31st August 2021 and Order dated 9th March, 2024 bearing Reference No.: ZD0703240189683 pertaining to Financial Year 2018- 19 in W.P.(C) 2006/2025. ii. Show Cause Notice bearing Reference No.: ZD070721014762L dated 26th July, 2021 and Order dated 2nd December, 2023 bearing Reference No.: ZD071223006237T pertaining to Financial Year 2017- 18 in W.P.(C) 2279/2025; 3. Additionally, the present petitions also challenge the Notification Nos. 9/2023- ....

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