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

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 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