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* IN THE HIGH COURT OF DELHI AT NEW DELHI

Date of Decision: 12^th December, 2025

Uploaded on: 16^th December, 2025

+ W.P.(C) 8293/2025 & CM APPL. 36094/2025

M/S J.K. ENTERPRISES THROUGH ITS PROPRIETOR SH. JAI

KISHAN BANSAL .....Petitioner

Through: Mr. Gaurav Gupta, Mr. Deepanshu

Saini and Mr. Monika Rani, Advs.

versus

SUPERINTENDENT, DELHI NORTH, WARD-24, ZONE-1,

DELHI .....Respondent

Through: Mr. Shashank Sharma, Sr. Standing

Counsel with Ms. Malika Kumari,

Adv. (8826900757)

CORAM:

JUSTICE PRATHIBA M. SINGH

JUSTICE SHAIL JAIN

JUDGMENT

Prathiba M. Singh, J.

1. This hearing has been done through hybrid mode.

2. The present petition has been filed by the Petitioner through its proprietor Mr. Jai Kishan Bansal under Article 226 of the Constitution of India, inter alia, assailing the impugned Show Cause Notice dated 7th August, 2024 issued by the Superintendent, CGST, Delhi North (hereinafter, ‘impugned SCN’) and the impugned order dated 30th January, 2025 passed

by the Superintendent, CGST, Delhi North (hereinafter, ‘impugned order’).

3. Vide the impugned order, the total demand confirmed against the

Petitioner is set out below:

4. The case of the Department is that an investigation was conducted against