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

Judgment text excerpt

$~54 * 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 the month of August, 2022 itself. This is evidenced by a letter dated 31st August, 2022 issued by the Delhi Sales Corporation which is Signature Not Verified Digitally Signed W.P.(C) 15646/2025 Page 1 of 5 By:DHIRENDER KUMAR Signing Date:21.11.2025 10:39:48 placed at Annexure P-3 in the present petition. Thus, it is the stand of the Petitioner that though the impugned order relates to 1155 buyers/recipients and 79 fake non-existent firms, insofar as the Petitioner is concerned, if the entire amount has been paid, the impugned order would be unsustainable to the extent of the demands