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* IN THE HIGH COURT OF DELHI AT NEW DELHI

Date of decision: 16^th December, 2025

Uploaded on: 18^th December, 2025

+ W.P.(C) 12049/2023 & CM APPL. 47300/2023

VARNER RETAIL SERVICES SOUTH ASIA PVT.

LTD. .....Petitioner

Through: Mr. Sunil Agarwal, Mr. Utkarsh

Tiwari, Mr. Anurag Dwivedi, Mr.

Ashutosh Mohan Rastogi, Advs.

versus

ASSISTANT COMMISSIONER DIVISION - OKHLA, CENTRAL

GOODS AND SERVICE TAX (DELHI SOUTH)

& ORS. .....Respondents

Through: Mr. Aditya Singla, SSC CBIC with

Ms. Arya Suresh Nair, Mr. Dhananjay

Gautam & Mr. Akhil Sharma, Advs.

CORAM:

JUSTICE PRATHIBA M. SINGH

JUSTICE SHAIL JAIN

Prathiba M. Singh, J. (Oral)

1. This hearing has been done through hybrid mode.

2. The present petition has been filed challenging the impugned order dated 30^th June, 2023 passed by the Assistant Commissioner Division- Okhla, Central Goods and Service Tax (Delhi South) (hereinafter, 'the impugned order') by which a demand of service tax to the tune of Rs. 46,86,276/- under Section 73(2) of the Finance Act, 1944, has been confirmed against the Petitioner, along with certain penalties under Section 76(1) and Section 77(2) of the Finance Act, 1944. The petition also challenges the order dated 2nd March, 2020 passed b