$~10 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 09^th May. 2025 + W.P.(C) 5737/2025 & CM APPL.26171/2025 MUKESH KUMAR GARG .....Petitioner Through: Mr. Akhil K. Maggu, Mr. Ayush Mittal and Mr. Vikas, Advocates.

versus UNION OF INDIA & ORS. .....Respondents Through: Mr. Awadhesh Kumar Singh, Advocate.

Ms. Monica Benjamin, SSC with Ms. Nancy Jain, Advocate. for R-2 & 3.

(M: 8882573792)

CORAM:

JUSTICE PRATHIBA M. SINGH JUSTICE RAJNEESH KUMAR GUPTA Prathiba M. Singh, J. (Oral)

1. This hearing has been done through hybrid mode.

2. The present petition has been filed by the Petitioner- Mr. Mukesh Kumar Garg under Article 226 and 227 of the Constitution of India, inter alia, assailing the Order-in-Original bearing no. 220/CGST/ADC(SKJ)/2024-2025 dated 30th January, 2025 (hereinafter ‘impugned order’) passed by the Respondent No. 3- Additional Commissioner-Adjudication Central Goods And Services Tax, Delhi West Commissionerate. The said impugned order arises out of Show Cause Notice (hereinafter, ‘SCN’) dated 31st July, 2024, which was issued to several companies.

3. In brief, the case of the Department is that two individuals namely Mr. Anuj Garg and his father Mr. Mukesh Kumar Ga