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ASHISH SINGHAL PROPRIETOR APN TRADING CO. vs. PR. COMMISSIONER OF DELHI GOODS AND SERVICES TAX & OTHERS
(Delhi High Court)

Hon'ble Judges:

PRATHIBA M. SINGH
RAJNEESH KUMAR GUPTA
Pet. Counsel
Rajesh Jain
Virag Tiwari
Ramashish
Res. Counsel
Vivek Sharma
Prerna Singh
Anurag Ojha

Petitioner / Applicant

ASHISH SINGHAL PROPRIETOR APN TRADING CO.

Respondent PR. COMMISSIONER OF DELHI GOODS AND SERVICES TAX & OTHERS
Court Delhi High Court
State

Delhi

Date Apr 23, 2025
Order No.

W. P. (C) 6917/2024 and CMAPPL. No. 28773/2024

Citation

2025(4) TAXREPLY 13116
Original Order
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ORDER

PRATHIBA M. SINGH, J. (ORAL) 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner–Ashish Singhal proprietor APN Trading Co. under Article 226 of the Constitution of India inter alia challenging the following: (i) the show cause notice (hereinafter, ‘impugned SCN’) along with DRC-01 dated 4th December, 2023 issued for the financial year 2018-19 (ii) the adjudication order dated 13th April, 2024 (hereinafter, ‘the impugned order’) passed by the Assistant Commissioner, Ward 16, Zone 2, Delhi under Section 73 of the Delhi/Central Goods and Services Tax Act, 2017 (hereinafter, ‘DGST/CGST Act, 2017’): 3. Additionally, the present petition also challenges the Notification Nos. 9/2023-Central Tax dated 31st March, 2023 and 56/2023-Central Tax dated 28th December, 2023 issued by the Central Board of Indirect Taxes and Customs (hereinafter, ‘the impugned notifications&rsq....

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