Delhi High Court - Orders
Rajesh Saini (Proprietor Of M/S Jmd ... vs Deputy Director, Directorate General ... on 9 October, 2025
Author: Prathiba M. Singh
Bench: Prathiba M. Singh
$~36
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 478/2025, CM APPL. 2226/2025, CM APPL. 63367/2025 &
CM APPL. 63368/2025
RAJESH SAINI
(PROPRIETOR OF M/S JMD POLYMERS) .....Petitioner
Through: Mr. Karan Sachdev and Mr. Somesh
Jain, Adv.
versus
DEPUTY DIRECTOR, DIRECTORATE GENERAL OF GST
INTELLIGENCE, GURUGRAM ZONAL UNIT, GURUGRAM &
ORS. .....Respondents
Through: Mr. Anurag Ojha, SSC with Mr. Dipak
Raj Singh, Adv. for R-1.
Mr. R. Ramachandran, SSC with Mr.
Prateek Dhir, Adv.
CORAM:
JUSTICE PRATHIBA M. SINGH
JUSTICE SHAIL JAIN
ORDER
% 09.10.2025
1. This hearing has been done through hybrid mode.
2. The issue in the present case is in respect of Section 6(2)(b) of the Central Goods and Services Act, 2017 which has been considered by the Supreme Court in a recent decision titled M/s Armour Security (India) Ltd. vs. Commissioner, CGST, Delhi East Commissionerate &Anr., SLP(C) No. 6092/2025.
3. List on 17th November, 2025.
PRATHIBA M. SINGH, J.
SHAIL JAIN, J.
OCTOBER 9, 2025/ck/msh This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 13/10/2025 at 21:56:00