DELHI SALES CORPORATION vs THE PRINCIPAL COMMISISONER OF CENTRAL TAX & ORS.

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 18th November, 2025 Uploaded on: 21st November, 2025 W.P.(C) 15646/2025 & CM APPL. 63996/2025 DELHI SALES CORPORATION .....Petitioner Through: Mr. M.A. Ansari, Ms. Tabbassum Firdause, Mohd. Saleem, Md. Imran Ahmad & Mr. Ahmad Ansari, Advs. versus THE PRINCIPAL COMMISSIONER OF CENTRAL TAX & ORS. .....Respondents Through: Mr. Akash Verma, Adv. for R-1. Mr. Sandeep Tyagi, SPC, UOI. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. 2. The Petitioner has filed the present writ petition under Article 226 of the Constitution of India, inter alia, challenging the Order-in-Original dated 21st January, 2025 (hereinafter, ‘the impugned order’) passed by the Office of the Principal Commissioner of Central GST, Delhi North. The Petitioner further challenges the Form DRC-07 dated 23rd February, 2025 by which a demand has been raised against the Petitioner for a sum of Rs. 1,32,467/-. 3. The stand of the Petitioner is that prior to the issuance of the show cause notice dated 7th June, 2024, (hereinafter, ‘SCN’), the entire demand was paid by the Petitioner in