M/S RAMADA ENGINEERING INDUSTRY vs ADDITIONAL COMMISSIONER-ADJUDICATION CENTRAL GOODS AND SERVICES TAX, DELHI NORTH & ANR.

* IN THE HIGH COURT OF DELHI AT NEW DELHI % Reserved on: 22nd April, 2026 Pronounced on: 23rd April, 2026 W.P.(C) 1036/2026 & CM APPL. 5022/2026 M/S RAMADA ENGINEERING INDUSTRY THROUGH ITS PARTNER SH. VIRENDER KUMAR GUPTA F- 1695, INDUSTRIAL AREA DSIDC, NARELA, NEW DELHI, DELHI- 110040 .....PETITIONER Through: Mr. Akhil Krishan Maggu, Mr. Vikas Sareen, Ms. Oshin Maggu, Mr. Aryan Nagpal and Ms. Mehak Sharma, Advs. versus 1. ADDITIONAL COMMISSIONER (ADJUDICATION) CENTRAL GOODS AND SERVICES TAX, DELHI NORTH O/O PRINCIPAL COMMISSIONER, CENTRAL GST, DELHI NORTH, C.R. BUILDING, I.P. ESTATE, NEW DELHI-110109 .....RESPONDENT NO. 1 2. SALES TAX OFFICER-CLASS-II WARD 71, ZONE 6, DEPARTMENT OF TRADE AND TAXES, VYAPAR BHAWAN, I.P. ESTATE, NEW DELHI-110002 .....RESPONDENT NO. 2 Through: Mr. Atul Tripathi, SSC with Mr. Shubham Mishra, Mr. Gaurav Mani Tripathi, Mr. Akshay Sagar and Mr. Madhav Anand, Advs. 2. CORAM: HON’BLE MR. JUSTICE NITIN WASUDEO SAMBRE HON’BLE MR. JUSTICE AJAY DIGPAUL JUDGMENT AJAY DIGPAUL, J. 1. The present writ petition assails the impugned order dated 30th September, 2025 passed by the Principal Commissioner, CGST, confirming the demand of Rs.12,11,258/-, as levied in the s