GARG INOX LTD & ANR. vs UNION OF INDIA & ORS.

Judgment text excerpt

$~12 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 6855/2021 & CM APPLs.30293/2024 & 26438/2026 Date of Decision: 22.04.2026 IN THE MATTER OF: GARG INOX LTD & ANR. .....PETITIONERS Through: Mr. Samrat Nigam, Sr. Adv. with Mr. Aditya Gauri, Mr. Amar Vivek, Mrs. Damini Srestha Johri, Mr. Anant Jain, Mr. Aryan Chhabra, Advs. versus UNION OF INDIA & ORS. .....RESPONDENTS Through: Mr. Siddharth Sangal, Ms. Mrinalini Tandon, Ms. Richa Mishra and Ms. Kashish Tewatia, Advocates for R-9. Mr. Anurag Ojha, Mr. V. K. Saksena and Ms. Hemlata Rawat, Standing Counsels for Income Tax Department /R-4. CORAM: HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV JUDGEMENT PURUSHAINDRA KUMAR KAURAV, J. (ORAL) 1. The petition has been filed for the grant of the following reliefs: “i. Issue of a writ, order or direction, especially issuance a writ Mandamus to declaring the demand notices are illegal and arbitrary and setting aside each of the following demand notices issued by the Signature Not Verified Signature Not Verified Signed By:AMIT KUMAR Signed SHARMA Signing Date:30.04.2026 By:PURUSHAINDRA 12:47:40 Page 1 of 7 KUMAR KAURAV respondents that pertains to the period much prior to the CIRP date i.e. 25/07/2017. ii. The each Noticed/Demands/Orders by the Respondents is as mentioned below: a. Demand notice dated 24.12.2018 Respondent No. 3 pertaining to period 2009-10 for a sum of Rs. 50, 00,000/- i.e. prior to the CIRP date (25.07.2017) and the same shall be waived off or quashed. b. The notice from the Respondent No.4/Income Tax Department for the financial year 2009-10, 2013-14, 2015-16 and 2016-17 pertains to period prior CIRP date (25.07.2017) and any other such notices to be issued, the same shall be waived off or quashed. c. The Due amount from Respondent No.5 /Regional Provident Fu