M/S M/S SUMIRIKO IMPERIAL HYDRAULICS INDIA PVT. LTD. (FORMERLY KNOWN AS TOKAI IMPERIAL HYDRAULICS INDIA PVT. LTD.) vs UNION OF INDIA & ORS.

Judgment text excerpt

$~17 & 18 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 1st September, 2025 + W.P.(C) 3281/2025 & CM APPL. 15544/2025 M/S M/S SUMIRIKO IMPERIAL HYDRAULICS INDIA PVT. LTD. (FORMERLY KNOWN AS TOKAI IMPERIAL HYDRAULICS INDIA PVT. LTD.) .....Petitioner Through: Mr. Yogendra Aldak, Mr. Kunal Kapoor and Mr. Yatharth Tripathi, Advs. (M:8010333998) versus UNION OF INDIA & ORS. .....Respondents Through: Mr Kameshwar Nath Mishra, SPC with Ms. Manisha, Adv. for R-1. (M: 9871288082) Mr. Aditya Singla, SSC, CBIC with Mr. Ritwik Saha and Ms. Arya Suresh Nair, Advs. 18 AND + W.P.(C) 3295/2025 & CM APPL. 15565/2025 M/S TOKAI IMPERIAL RUBBER INDIA PRIVATE LIMITED .....Petitioner Through: Mr. Yogendra Aldak, Mr. Kunal Kapoor and Mr. Yatharth Tripathi, Advs. versus UNION OF INDIA & ORS. .....Respondents Through: Mr. Amit Gupta, SPC with Mr. Vidur Dwivedi, Advs. for R-1/UOI. (M:9711326509) Mr. Aditya Singla, SSC, CBIC with Mr. Ritwik Saha and Ms. Arya Suresh Nair, Advs. Signature Not Verified W.P.(C) 3281/2025 & 3295/2025 Page 1 of 6 Digitally Signed By:DHIRENDER KUMAR Signing Date:03.09.2025 17:28:02 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 petitions have been filed, inter alia, challenging the letter dated 10th December, 2024 issued by the Directorate General of Goods and Services Tax Intelligence (hereinafter “DGGI”). Vide the said communication the DGGI called upon Respondent No. 2 (in W.P.(C) 3281/2025) i.e., Assistant/Deputy Commissioner, Division-E, CGST, Rajasthan, to initiate recovery proceedings against the Petitioners to the tune of Rs. 61,59,219/- and Rs. 89,21,448/-. 3. Ld. Sr. Standing Counsel for the Respondent Nos. 3, 4 and 5 challenges the maintainability