$~17 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 30^th March, 2026 + W.P.(C) 2339/2026 AVIK TELEVENTURES PRIVATE LIMITED THROUGH DIRECTOR REGISTERED OFFICE: 8/37, 3RD FLOOR, KIRTI NAGAR INDUSTRIAL AREA, DELHI INDUSTRIAL AREA, WEST DELHI, NEW DELHI- 110015 .....PETITIONER Through: Ms. Kavita Jha, Sr. Advocate with Mr. Nikhil Kohli, Mr. Ishan Gaur and Ms. Saumya Tiwari, Advs.

versus OFFICE OF THE GST OFFICER WARD 71 DEPARTMENT OF TRADE & TAXES GOVERNMENT OF NCT OF DELHI ADDRESS: VYPAR BHAWAN, I.P. ESTATE, NEW DELHI – 110002 .....RESPONDENT Through: Ms. Vaishali Gupta, Panel Counsel (Civil), GNCTD with Mr. Kartik Sharma, Advocate CORAM:

HON’BLE MR. JUSTICE NITIN WASUDEO SAMBRE HON’BLE MR. JUSTICE AJAY DIGPAUL JUDGMENT (ORAL)

AJAY DIGPAUL, J.

1. The prayer in the writ petition reads thus:

“a. Issue a writ of certiorari, or any other appropriate writ, order or direction quashing the Impugned Order dated 31.12.2025 passed by the Respondent, pursuant to the Show Cause Notice dated 24.09.2025, under Section 73 of the Central Goods and Services Tax Act, 2017/ Delhi Goods and Services Tax Act, 2017 imposing an unwarranted liability of Rs. 26,72,64,197/- (Rupees Twenty-Six Crore Sev