$~1 and 2 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 18604/2025 MANMEET SINGH KHURANA, PROPRIETOR .....Petitioner Through: Mr. Chandra Datt Joshi, Adv. versus THE COMMISSIONER OF SGST, DELHI SGST & ANR. ....Respondents Through: Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs. for GNCTD. (2) + W.P.(C) 18605/2025 MANMEET SINGH KHURANA, PROPRIETOR .....Petitioner Through: Mr. Chandra Datt Joshi, Adv. versus THE COMMISSIONER OF SGST, DELHI SGST, & ANR. .....Respondents Through: Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs. for GNCTD. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MR. JUSTICE AMIT MAHAJAN O R D E R % 17.07.2026 1. The Petitioner calls in question the correctness of the order dated 07.03.2024, whereby the Petitioner has been directed to pay an amount of Rs.7,23,136/-. 2. After hearing the learned counsel for the parties at some length, a consensus has emerged in view of certain earlier orders passed by 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 20/07/2026 at 11:41:47 this Court. 3. It is agreed that: (i) in respect of the Financial Year (‘FY’) 2017-2018, the Show Cause Notice and the Reminder Notice were issued prior to 16.01.2024 and were available under the ‘Additional Notices’ tab on the GST Portal. Accordingly, the matter pertaining to the Financial Year 2017-2018 is remitted to the concerned Sales Tax Officer for fresh consideration after affording an opportunity of hearing to the Petitioner; and (ii) in respect of the FY 2018-2019, although the Show Cause Notice dated 04.12.2023 was issued prior to 16.01.2024, a Reminder Notice was issued on 06.02.2024. 4. Insofar as the FY 2018-2019 is concerned, the Petitioner is relegated to the statutory remedy of appeal. It is noted that the Petitioner has already deposited the entire tax amount. 5. Needless to observe that, if and when the Appeal is filed, it shall be open to the Petitioner to file an application for excluding the period for which the present Writ Petition remained pending. If such an application is filed, the same shall be considered by the Appellate Authority in accordance with law. 6. With the aforesaid observations, the present Writ Petition stands disposed of. 7. A photocopy of the Order passed today be kept in the connected matter. ANIL KSHETARPAL, J. AMIT MAHAJAN, J. JULY 17, 2026/sp/shah 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 20/07/2026 at 11:41:47