$~11 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 2704/2019 RADHA KRISHNA ENTERPRISES .....Petitioner Through: Mr. Virag Tiwari, Mr. Kumar Jee Bhatt, Mr. Rajeev Agarwal Advs.

versus COMMISSIONER OF TRADE & TAXES .....Respondent Through: Mr. Shoumendu Mukherji Senior Panel Counsel with Mr Aniruddha Ghosh, Ms. Surabhi Tuli, advs. for Respondent-1.

CORAM:

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

O R D E R

% 21.01.2026

1. Under the provisions of the Delhi Value Added Tax Act, 2004 (‘Act of 2004’), the Joint Commissioner has passed the impugned order dated 26^th November, 2018 for all four quarters of the year 2015–2016 and as such, the this petition.

2. The contention of the learned counsel for the petitioner is that the Show Cause Notice (‘SCN’) issued by the Joint Commissioner is not based on the very parameters which are provided under Section 74A of the Act of 2004.

3. Even otherwise, according to him, the Joint Commissioner, while passing the impugned order has not taken recourse to the scheme of the Act under which he could exercise jurisdiction.

4. Drawing support from the judgment of the Apex Court in State of Rajasthan v. Combined Traders, (2025)