$~44

* IN THE HIGH COURT OF DELHI AT NEW DELHI

+ W.P.(C) 19658/2025 & CM APPL. 82063/2025

ARYANSH ALLOYS THROUGH ITS PROPRIETOR MRS RANJANABEN SHYAMSUNDER JHANWAR .....Petitioner

Through: Mr. Rakesh Kumar and Mr. Parveen

Kumar Gambhir, Advs.

versus

COMMISSIONER OF CENTRAL GOODS AND SERVICES TAX & ANR. .....Respondents

Through: Mr. Shlok Chandra, Sr. Standing

Counsel with Mr. Uchit Dad, Adv. for

CBIC

Ms. Urvi Mohan, Adv. for GNCTD

CORAM:

HON'BLE MR. JUSTICE NITIN WASUDEO SAMBRE

HON'BLE MR. JUSTICE AJAY DIGPAUL

O R D E R

% 13.01.2026

1. Heard respective counsel.

2. The petitioner has approached before this Court questioning the show- cause notice dated 30^th January 2024 and the order thereunder passed on 6^th

February 2025.

3. The aforesaid show-cause notice and orders are questioned by the petitioner on the ground that same are in contravention to the statutory

mandate provided under Section 6(2)(b) of CGST/DGST Act.

4. The petitioner in support of aforesaid contention has invited our attention to the impugned show-cause notice, and his reply submitted to the same, so as to claim that neither the reply was considered nor the fact about

the penalty being imposed was part of the show-cause notice which is