VANEETA IMPEX PRIVATE LIMITED vs UNION OF INDIA A ND ORS

Judgment text excerpt

$~79 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 17th November, 2025 + W.P.(C) 15169/2025 & CM APPL. 62228/2025 VANEETA IMPEX PRIVATE LIMITED .....Petitioner Through: Mr. R.S. Yadav and Mr. Vishal Kashyap, Advs. (9818159655) versus UNION OF INDIA AND ORS .....Respondents Through: Mr. Akarsh Srivastava, SSC, CBIC. Mr. Sumit K Batra, Adv. for R-5 & 6 (72909 11000) CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN 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 Articles 226 and 227 of the Constitution of India, inter alia, challenging the Order-in- Original dated 27th January, 2025 passed by the Additional Commissioner, CGST Delhi, North Commissionerate (hereinafter, ‘impugned OIO’). 3. Vide the impugned OIO a total demand of Rs.56,50,646/- has been raised against the Petitioner and equivalent penalty amount, for the financial year 2017-2018. 4. The case of the Petitioner is that the present demand is identical to the demand already raised by the Delhi Goods and Services Tax Department (hereinafter, ‘DGST Department’) under Section 73 of the Central Goods and Signature Not Verified Digitally Signed By:RAHUL W.P.(C) 15169/2025 Page 1 of 5 Signing Date:18.11.2025 18:40:49 Services Tax Act, 2017/ Delhi Goods and Services Tax Act 2017 , for the same financial year i.e., 2017-2018, vide order dated 4th December, 2023 passed by the Assistant Commissioner, Ward-201, Zone-11, DGST, Delhi (hereinafter, ‘order dated 4th December, 2023’). 5. Vide order dated 4th December, 2023, a demand to the tune of Rs.1,19,24,387/- has been raised against the Petitioner. For the said demand, involving the same amount, the Petitioner has already preferred an appeal before the State Appel