$~61 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 1116/2026 & CM APPL. 5475/2026, CM APPL. 5476/2026 SHREE SHYAM CARGO MOVERS .....Petitioner Through: Mr Vijay Gupta, Mr Rahul Gupta and Mr Harpreet Singh, Advocates.

versus THE COMMISSIONER, DELHI GOODS AND SERVICES TAX & ORS. .....Respondents Through: Mr. Akhil Mittal SPC for Union of India alongwith Ms. Shayna Das Pattanayak and Ms. Riddhi Jain, Advocates for R-3.

Mr. Sumit K. Batra, Advocate for R-

GNCTD.

CORAM:

HON'BLE MR. JUSTICE NITIN WASUDEO SAMBRE HON'BLE MR. JUSTICE AJAY DIGPAUL

O R D E R

% 28.01.2026

1. Heard.

2. The prayer clauses (a) to (c) in the petition reads thus:-

“a) To set-aside the impugned order with summary in form DRC-07 & annexure thereof dated 21.12.2023 U/s 73 of the GST Act, 2017 for the financial orders 2017-18 as the same has not been issued in consonance of the statutory provisions and is a mere abuse process of law.

b) To issue writ in the nature of mandamus/ certiorari and any other order or direction in the nature of writ to set aside the impugned unsigned summary to show cause notice in form DRC-01 with attachment thereof dated 27.09.2023 U/s 73 of the GST Act, 2017 as the same has not been issued in