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M/S Rakesh Chand Mukesh Kumar Jain. Through Its Prop. Sh. Rakesh Chand Jain vs. Additional Commissioner, CGST, Delhi North

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W.P.(C)/6007/2025HC DelhiGSTCNR DLHC01027452202524 November 2025Bench: CASES PERTAINING TO SPL.DIVISION BENCHES2 pages
For Petitioner: Mr. Gaurav Gupta, Mr. Vibhor Bhatia, Mr. Gaurav Pahwa & Mr. Saurabh Dahiya, AdvsFor Respondent: Ms. Monica Benjamin SSC & Ms. Nancy Jain, Advocate

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Cause title — parties, addresses and appearances
$~35 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 6007/2025 & CM APPL. 27488/2025 M/S RAKESH CHAND MUKESH KUMAR JAIN. THROUGH ITS PROP. SH. RAKESH CHAND JAIN .....Petitioner Through: Mr. Gaurav Gupta, Mr. Vibhor Bhatia, Mr. Gaurav Pahwa & Mr. Saurabh Dahiya, Advs. versus ADDITIONAL COMMISSIONER, CGST, DELHI NORTH .....Respondent Through: Ms. Monica Benjamin SSC & Ms. Nancy Jain, Advocate CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE RENU BHATNAGAR

O R D E R % 24.11.2025

1.

This hearing has been done through hybrid mode.

2.

The present petition has been filed, inter alia, challenging the impugned Order-in-Original dated 27th January, 2025 and the impugned Form GST DRC 07 dated 15th February, 2025 passed by the Additional Commissioner, Central Goods and Service Tax, Delhi North.

3.

The allegation in this petition is that no personal hearing was given to the Petitioner prior to passing of the impugned order.

4.

Ms. Monica Benjamin, ld. Senior Standing Counsel has sought instructions and submits that personal hearing notices were not given in this matter and summary of the impugned order dated 15th February, 2025 has been passed.

5.

In view of the fact that the Petitioner has not been provided an opportunity of hearing, the impugned orders are set aside only qua the This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 28/11/2025 at 15:32:48

Petitioner.

6.

Insofar as the Show Cause Notice dated 5th July, 2024 is concerned, let a reply be filed by the Petitioner by 15th January, 2026. Thereafter, a personal hearing shall be given to the Petitioner on the following email address and mobile number: Address: I-261, Sector 3, Bawana Industrial Area, North Delhi, 110039. Mob. No. 9811013940

7.

After hearing the Petitioner, an order shall be passed in accordance with law.

8.

Needless to add that this order would not benefit any of the other noticees to the Show Cause Notice dated dated 5th July, 2024

9.

The adjudication shall be concluded by 31st March, 2026. 10. Petition is disposed of in these terms. All pending applications, if any, are also disposed of. PRATHIBA M. SINGH, J. RENU BHATNAGAR, J. NOVEMBER 24, 2025 Rahul/msh This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 28/11/2025 at 15:32:48

Reproduced from the public record of the Delhi High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.