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GURUDAS MALLIK THAKUR AND DINESH KUMAR RAGHAV vs. COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX & ANOTHER
(Delhi High Court)

Hon'ble Judges:

PRATHIBA M. SINGH
RAJNEESH KUMAR GUPTA
Pet. Counsel
Rajesh Mahna
Ramand Ray
Silky Wadhwa
Res. Counsel
Aakash Verma

Petitioner / Applicant

GURUDAS MALLIK THAKUR AND DINESH KUMAR RAGHAV

Respondent COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX & ANOTHER
Court Delhi High Court
State

Delhi

Date Apr 23, 2025
Order No.

W. P. (C) 5083/2025, W. P. (C) 5133/2025 & CMAPPL. 23413/2025

Citation

2025(4) TAXREPLY 13106
Original Order
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ORDER

PRATHIBA M. SINGH, J. (ORAL) 1. This hearing has been done through hybrid mode. CM APPL. No. 23413/2015 in WP(C) 5133/2025 2. Allowed, subject to all just exceptions. Application is disposed of. W.P.(C) 5083/2025 and 5133/2025 3. The present two petitions have been filed by the Petitioners-Gurudas Mallik Thakur and Dinesh Kumar Raghav under Article 226 of the Constitution of India, inter alia, challenging the impugned Order-in-Original bearing no. 44/RK/ADC/CGST/DSC/2024-25 dated 23rd January, 2025 (hereinafter, ‘impugned order’) passed by Respondent No. 1-Commissioner of Central Goods and Service Tax. The said order arises out of a show cause notice bearing no. 03/2023-24 dated 21st April, 2023 (hereinafter, ‘SCN’). 4. The Petitioners are stated to be the directors of one M/s Planman HR Private Limited (hereinafter, ‘company’) which was engaged in the business of manpower recruitment. An investigation was conducted against....

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