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SUGANDHA ENTERPRISES THROUGH ITS PROPRIETOR DEVENDER KUMAR SINGH vs. COMMISSIONER OF DGST & OTHERS
(Delhi High Court)

Hon'ble Judges:

PRATHIBA M. SINGH
RAJNEESH KUMAR GUPTA
Pet. Counsel
Ujjwal Jain
Res. Counsel
Mudit Gupta
Vivek Sharma
Prernaa Singh

Petitioner / Applicant

SUGANDHA ENTERPRISES THROUGH ITS PROPRIETOR DEVENDER KUMAR SINGH
Respondent COMMISSIONER OF DGST & OTHERS
Court Delhi High Court
State

Delhi

Date Apr 23, 2025
Order No.

W. P. (C) 4779/2025&CM APPL. 22008/2025

Citation

2025(4) TAXREPLY 13112
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– Devender Kumar Singh challenging the show cause notice dated 23rd May, 2024 (hereinafter, ‘the SCN’) issued by the Department of Trade & Taxes upon the Petitioner concern pertaining to the tax period April, 2019 to March, 2020. The petition also challenges the consequent order dated 30th July, 2024 (hereinafter, ‘the impugned order’) passed under Section 73 of the Central Goods and Services Tax Act, 2017 (hereinafter, ‘CGST Act, 2017’) 3. Additionally, the present petition also challenges the Notification No. 9/2023-Central Tax dated 31st March, 2023 and 56/2023-Central Tax dated 28th December, 2023 as also Notification No. 09/2023-State Tax dated 22nd June, 2023 and Notification No. 56/2023-State Tax dated 11th July, 2024 (hereinafter, ‘the impugned notifications’). 4. The ....

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