M/S ARJUN ENGINEERING CO. vs ADDITIONAL COMMISSIONER OF GOODS AND SERVICE TAX, NORTH DELHI

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 20th November, 2025 Uploaded on: 22nd November, 2025 W.P.(C) 17680/2025 & CM APPL. 73047/2025 M/S ARJUN ENGINEERING CO. .....Petitioner Through: Mr. Pranay Jain, Adv. versus ADDITIONAL COMMISSIONER OF GOODS AND SERVICE TAX, NORTH DELHI .....Respondent Through: Mr. Akash Verma, Sr. Standing Counsel, CBIC with Ms. Aanchal Uppal, Adv. (M: 9697980007) CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SAURABH BANERJEE Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner under Article 226 of the Constitution of India, inter alia, challenging the Order-in-Appeal dated 28th August, 2025 (hereinafter, ‘impugned order’) by which the appeal has been dismissed on the ground of being barred by delay. 3. The Order-in-Original has been passed against the Petitioner on 7 th August, 2023 raising a demand in the following terms: “ ORDER i. I confirm the demand of Rs. 3,30,704/- (IGST Rs. 1,99,894/- + CGST Rs. 65,405/- + SGST Rs.65,405/- ) as mentioned in para 13.3 above and held it recoverable from them under Section 73 of the Act; ii. I confirm the demand of IGST amou