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

Judgment text excerpt

$~72 * 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 amounting to Rs. Signature Not Verified Digitally Signed By:RAHUL W.P.(C) 17680/2025 Page 1 of 4 Signing Date:22.11.2025 11:00:55 41,663/ and held it recoverable from them under Section 73 of the Act; iii.I confirm the demand of interest amounting to Rs. 64,692/- (Rs. 10414/-+ Rs. 54,278/-) as mentioned in para-15 & para 16 and held it recoverable from them under Section 50 of the Act; iv. I confirm the demand of interest, on applicable rate, under Section 50 of CGST Act, 2017, till the date of payment of the amount as confirmed under Sr. no. 20(i) && 20(ii) above; v. I impose Penalty of