FUTURE CONSUMER LIMITED vs UNION OF INDIA AND ORS.

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 10th October, 2025 W.P.(C) 15611/2025, CM APPL. 63897/2025 & CM APPL. 63898/2025 FUTURE CONSUMER LIMITED .....Petitioner Through: Mr. Rohit Anil Rathi, Mr. Rahul Totala, Mr. Mitesh Jain & Mr. Yashas, Advs. (M: 8587907189) versus UNION OF INDIA AND ORS. .....Respondents Through: Mr. Arjun Malik, Adv. for CBIC. 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 Future Consumer Ltd. challenging the impugned order-in-original dated 24th August, 2024 (hereinafter, ‘the impugned order’) by which a demand has been raised against the Petitioner in the following terms: 3. The main ground of challenge urged by ld. Counsel for the Petitioner in 4. On the other hand, ld. Counsel for the Respondent points out that the impugned order is accompanied by a DRC-07 which contains the name and designation of the concerned officer. It is also submitted that post 1st June, 2024 the mechanism that has been set up in the GST portal is that every Officer who is uploading an order has to upload the same along with his credentials