$~31 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010467742026 + W.P.(C) 14372/2026, CM APPL. 67356/2026, CM APPL. 67357/2026 & CM APPL. 67358/2026 M/S BHARTIYA TAR UDYOG .....Petitioner Through: Mr. Malak Bhatt, Mr. Rajat Bector, Mr. Rajarshi Roy, Ms. Ashika Jain and Mr. Wamic Wasim Nargal, Advs. versus UNION OF INDIA & ORS. .....Respondents Through: Mr. Rajeev Kumar, SPC With Mr. Nring Chamwibo Zeliang, GP. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MR. JUSTICE BHARAT PARASHAR O R D E R % 28.09.2026 1. Through the present petition, the Petitioner prays for quashing of the Demand-cum-Show Cause Notice dated 28.08.2026. 2. The impugned Demand-cum-Show Cause Notice has been issued to eighteen (18) noticees. 3. The Petitioner claims that the proceedings have been initiated beyond the prescribed period of limitation, and further contends that the allegations against the Petitioner pertain merely to a single transaction involving three (03) different invoices. 4. Entertaining a Writ Petition at the stage, when only a Show Cause 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 29/09/2026 at 12:47:20 Notice has been issued, would not be appropriate, particularly when the Petitioner is yet to file a reply and raise objections before the competent Authority. 5. In these circumstances, the Petitioner, if so advised, may file a reply and raise objections before the concerned Authorities. 6. In view of the above, the present petition along with the pending applications stands disposed of. ANIL KSHETARPAL, J BHARAT PARASHAR, J SEPTEMBER 28, 2026/JYH/MN 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 29/09/2026 at 12:47:20