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MONTAGE ENTERPRISES PRIVATE LIMITED & OTHERS vs. CENTRAL GOODS AND SERVICES TAX DELHI NORTH & OTHERS
(Delhi High Court)

Hon'ble Judges:

PRATHIBA M. SINGH
RAJNEESH KUMAR GUPTA
Pet. Counsel
Tarun Gulati
R.p. Singh
Yash Aggarwal
Res. Counsel
Anurag Ojha
Shubham Kumar

Petitioner / Applicant

MONTAGE ENTERPRISES PRIVATE LIMITED & OTHERS
Respondent CENTRAL GOODS AND SERVICES TAX DELHI NORTH & OTHERS
Court Delhi High Court
State

Delhi

Date Apr 25, 2025
Order No.

W. P. (C) 4774/2025 & CM APPL. 21990/2025, 21991/2025

Citation

2025(4) TAXREPLY 13146
Original Order
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ORDER

PRATHIBA M. SINGH, J. (ORAL) 1. This hearing has been done through hybrid mode. CM APPL.21991/2025 (for exemption) 2. Allowed, subject to all just exceptions. Application is disposed of. W.P.(C) 4774/2025 & CM APPL.21990/2025 (for interim relief) 3. The present petition has been filed under Article 226 of the Constitution of India, inter alia, challenging the impugned Order-in-Original dated 31st January, 2025, passed by the Joint Commissioner, Adjudication CGST, Delhi North (hereinafter, “the impugned order”). It is alleged that vide the impugned order, a demand of over Rs. 550 crores against various firms including the Petitioner has been raised. 4. The case of the Department is that an investigation in respect of evasion of GST was conducted against 286 entities, including the Petitioner, which are noticees in the present case. The modus operandi as contained in the Show Cause Notice dated 30th July, 2024 (hereinafter, “the SCN”....

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