M/S WELCUT INDUSTRIES vs COMMISSIONER, CGST, DELHI, NORTH COMMISIONERATE AND ANR.

Judgment text excerpt

$~84 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 09th October, 2025 + W.P.(C) 15495/2025 & CM APPL. 63400/2025 M/S WELCUT INDUSTRIES .....Petitioner Through: Mr. Aditya Jain, Mr. Anshuman Jindal and Mr. Soumyadip Chakraborty, Advs. versus COMMISSIONER, CGST, DELHI, NORTH COMMISSIONERATE AND ANR. .....Respondents Through: Mr. Ruchesh Sinha, Sr. St. Counsel, CGST with Ms. UpasnaVashishta, Adv. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. CM APPL. 63401/2025 (for exemption) 2. Allowed subject to all just exceptions. Accordingly, the application is disposed of. W.P.(C) 15495/2025 & CM APPL. 63400/2025 3. The challenge in this case is, inter alia, to the impugned Order-in- Appeal dated 23rd May, 2025 (hereinafter, ‘the impugned order’) where a total demand to the tune of Rs.27,000/- has been raised against the Petitioner. 4. The said impugned order is an appealable order before the GST Signature Not Verified Signed By:SUNITA W.P.(C) 15495/2025 Page 1 of 4 KUMARI Signing Date:11.10.2025 18:55:15 Appellate Tribunal. However, the GST Appellate Tribunal, which has been constituted, is not yet functioning. 5. In view thereof, let the Petitioner deposit 10% of the demanded amount in terms of the Circular dated 11th July, 2024. The relevant portion of the said circular is extracted below: “3. In cases where the first appellate authority has confirmed the demand issued by the adjudicating authority, partially or fully, the taxpayers cannot file appeal against the said appellate order at present due to non-operation of GST Appellate Tribunal as yet. As per Section 112 of the CGST Act, every person has statutory remedy of appeal against the order passed by the first appellate authori