Delhi High Court - Orders
Mohinder Kumar Proprietor Shri Bhadur ... vs Commissioner Of Cgstdelhi North & Anr on 25 August, 2025
Author: Prathiba M. Singh
Bench: Prathiba M. Singh
$~67 & 71
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 12807/2025 & CM APPL. 52296/2025
MOHINDER KUMAR PROPRIETOR SHRI BHADUR STEEL
COMPANY .....Petitioner
Through: Mr. Rajesh Jain, Mr. Virag Tiwari and
Mr. Rishabh Jain, Advs.
Ms. Pushti Gupta, SPC with Ms.
Deepanshi Gupta, Ms. Yamini Bansal,
Ms. Himanshi Soni, Ms. Shruti Jaiswal,
Mr. Sudhanshu Sharma and Ms. Khyati
for R-2/UOI.
versus
COMMISSIONER OF CGSTDELHI NORTH &
ANR. .....Respondents
Through: Mr. Aditya Singla, SSC, CBIC with
Mr. Ritwik Saha, Adv.
71 AND
+ W.P.(C) 12829/2025 & CM APPL. 52348/2025
MOHINDER KUMAR PROPRIETOR
VMW ENTERPRISES .....Petitioner
Through: Mr. Rajesh Jain, Mr. Virag Tiwari and
Mr. Rishabh Jain, Advs.
versus
COMMISSIONER OF CGSTDELHI NORTH
& ANR. .....Respondent
Through: Mr. Aditya Singla, SSC, CBIC with
Mr. Ritwik Saha, Adv.
Mr. Premtosh K. Mishra, CGSC, with
Mr. Sarthak Anand and Mr. Pranabdh
Tiwari, Advs. for R-2
W.P.(C) 12807/2025 and connected matter Page 1 of 4
This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.
The Order is downloaded from the DHC Server on 26/08/2025 at 22:08:41
CORAM:
JUSTICE PRATHIBA M. SINGH
JUSTICE SHAIL JAIN
ORDER
% 25.08.2025
1. This hearing has been done through hybrid mode. CM APPL. 52297/2025 in W.P.(C) 12807/2025 CM APPL. 52349/2025 in W.P.(C) 12829/2025
2. Allowed subject to all just exceptions. Accordingly, the applications are disposed of.
W.P.(C) 12807/2025 & CM APPL. 52296/2025 W.P.(C) 12829/2025 & CM APPL. 52348/2025
3. The present petition has been filed by the Petitioner under Articles 226 and 227 of the Constitution of India, inter alia, challenging the Order-in- Original dated 21st January, 2025 (hereinafter, 'impugned order') passed by the Respondent No.1. The Form DRC-07 in this regard was issued on 3rd February, 2025.
4. The case of the Petitioner is that Notification No. 06/2020-Central Tax dated 3rd February, 2020 (hereinafter, 'impugned notification') which was issued extending the time for filing of annual returns was without the approval of the Goods and Service Tax (hereinafter, 'GST') Council and hence, the validity of the impugned notification is itself under challenge. The impugned order on merits has raised a demand of Rs.13,80,98,536/- against the Petitioner as penalty. No tax or cess demand has been raised qua the Petitioner.
5. Mr. Rajesh Jain, ld. Counsel for the Petitioner submits that since the validity of the impugned notification is pending before this Court in WP (C) W.P.(C) 12807/2025 and connected matter Page 2 of 4 This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 26/08/2025 at 22:08:41 No. 2926/2025 titled Sonu Monu Telecom Pvt. Ltd. through its Director Jitender Garg & Anr. v. Union of India Revenue Secretary, Ministry of Finance & Anr., the present writ petition may be heard with the said petition.
6. Mr. Rajesh Jain, ld. Counsel for the Petitioner further submits that the Petitioner has already filed an appeal on merits against the impugned order before the Appellate Authority. Moreover, ld Counsel for the Petitioner submits that the issue of imposition on penalty under Sections 122(1)(ii) and 122(1)(vii) of the Central Goods and Service Tax Act, 2017 are pending before the Supreme Court in the case in SLP(C) No. 022392/2025 titled M/S Patanjali Ayurveda Ltd. v. Union of India.
7. Mr. Aditya Singla, ld. SSC has pointed out that in the case of Sonu Monu Telecom Pvt. Ltd. (Supra), the initial order dated 18th March, 2025 had issued notice on the limited issue of the validity of the impugned notification. However, on merits, the Petitioner had been permitted to file an appeal. The said order dated 18th March, 2025 was challenged by the Petitioner therein before the Supreme Court and the said SLP was withdrawn with no liberty to approach this Court vide order dated 5th May, 2025. Thereafter, a modification application was filed in the said matter which was also dealt by this Court vide order dated 10th July, 2025.
8. Heard the Counsels for the Parties.
9. Insofar as the impugned order on merits is concerned, the Petitioner has already availed of the appellate remedy and has challenged the same by way of an appeal.
10. The present case relates to Input Tax Credit (hereinafter, 'ITC') being availed of and the suppliers being non-existent firms and no actual business having been done. Under such circumstances, the Court is not inclined to W.P.(C) 12807/2025 and connected matter Page 3 of 4 This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 26/08/2025 at 22:08:41 entertain the writ petition. However, since the validity of the impugned notification is pending before this Court, only on the said limited issue, notice is issued in this matter. Mr. Aditya Singla, ld. SSC accepts notice on behalf of the Respondent No. 1.
11. List along with Sonu Monu Telecom Pvt. Ltd. (Supra) on 9th December, 2025.
PRATHIBA M. SINGH, J.
SHAIL JAIN, J.
AUGUST 25, 2025/kp/ck W.P.(C) 12807/2025 and connected matter Page 4 of 4 This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 26/08/2025 at 22:08:41