M/S TECHNOSYS INTEGRATED SOLUTIONS PVT LTD vs UNION OF INDIA & ORS.

* IN THE HIGH COURT OF DELHI AT NEW DELHI % Reserved on: 9th March, 2026 Pronounced on: 16th March, 2026 W.P.(C) 5581/2025 M/S TECHNOSYS INTEGRATED SOLUTIONS PVT LTD, Through its Authorised Representative Mr. Rakesh Dhar A Private Limited Company Having its registered office at No. 51, Functional Industrial Estate, Patparganj, Delhi Delhi – 110005 .....PETITIONER Through: Mr. Abhishek Rastogi, Ms. Pooja M Rastogi, Ms. Trishala Trivedi, Ms. Meenal Songire and Mr. Harsh Pandya, Advocates versus 1. UNION OF INDIA Through its Secretary, Department of Revenue, Ministry of Finance, Government of India, North Block, New Delhi -110001 .....RESPONDENT NO. 1 2. CGSTR NORTH COMMISSIONERATE, Additional Commissioner, CGST Delhi North Commissionerate, C.R. Building, I.P. Estate, New Delhi – 110002 .....RESPONDENT NO. 2 3. OFFICE OF THE COMMISSIONER CGST, AUDIT-I Through Commissioner, CGST Audit-I, CR Building, IP Estate, New Delhi .....RESPONDENT NO. 3 Through: Ms. Anushree Narain, Mr. Yamit Jetley and Mr. Naman Choula, Advocates for R-2 and R-3 CORAM: HON’BLE MR. JUSTICE NITIN WASUDEO SAMBRE HON’BLE MR. JUSTICE AJAY DIGPAUL JUDGMENT AJAY DIGPAUL, J. 1. The petitioner, M/s Technosys Integrated S