$~116 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 08^th October, 2025 + W.P.(C) 15391/2025, & CM APPL. 63064/2025 SAKSHI ELECRICALS POLYMERS ENGG CORPN .....Petitioner Through: Mr. P.C. Patnaik, Mr. Devender Kumar, Mr. Dilip Kumar Nayak & Mr.

Hemant Mishra, Advs.

versus GOVERNMENT OF NCT DELHI & ANR. .....Respondents Through: Ms. Urvi Mohan, Adv. for GNCTD CORAM:

JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN Prathiba M. Singh, J. (Oral)

1. This hearing has been done through hybrid mode.

CM APPL. 63063/2025 (for exemption)

2. Allowed, subject to all just exceptions. The application is disposed of.

W.P.(C) 15391/2025, & CM APPL. 63064/2025

3. The present petition has been filed by the Petitioner under Articles 226 and 227 of the Constitution of India, inter alia, challenging the order dated 26th August, 2024, pertaining to the Financial Year 2019-20 passed by the office of Sales Tax Officer Class II/ AVATO, Delhi (hereinafter, ‘the impugned order’). The Petitioner further challenges the issuance of the Show Cause Notices (hereinafter, ‘SCN’) dated 22^nd May, 2024 issued under Section 73 of the Central Goods and Service Tax Act, 2017, (hereinafter, ‘CGST Act’) and 07^th August, 20