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

Judgment text excerpt

* 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 Signature Not Verified Signed By:ANKITA RAI Signing Date:17.03.2026 14:48:08 W.P.(C) 5581/2025 Page 1 of 12 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 Solutions Pvt. Ltd., is a private limited company registered under the Goods and Services Tax1 laws and is stated to be engaged in the supply/installation of CCTV surveillance systems. 2. The petitioner was subjected to GST audit for the period from FY 2017-18 to FY 2021-22. An intimation in Form ADT-01 dated 20.03.2023 was issued by the Audit Wing of Central Goods and Services Tax2 in that regard. 3. Pursuant thereto, an Observation Memo dated 06.11.2023 came to be issued upon scrutiny