# VANEETA IMPEX PRIVATE LIMITED vs UNION OF INDIA A ND ORS

Court: Delhi High Court
Date: 2025-11-17
Citation: W.P.(C)-15169/2025 2025:DHC:10136-DB
Petitioner: VANEETA IMPEX PRIVATE LIMITED
Respondent: UNION OF INDIA A ND ORS

[Official PDF on Delhi High Court website](https://delhihighcourt.nic.in/app/showFileJudgment/PMS17112025CW151692025_184906.pdf)

## Judgment text (excerpt)

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 5. Vide order dated 4th

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