Delhi High Court - Orders
Nanu Ram Goyal And Co vs Union Of India And Anr on 18 December, 2025
Author: Prathiba M. Singh
Bench: Prathiba M. Singh
$~3, 5-6, 13, 15, 20, 24, 49, 50, 52, 70, 76-91, 93, 95-117 & 128-174
* IN THE HIGH COURT OF DELHI AT NEW DELHI
3
+ W.P.(C) 16894/2025, CM APPL. 69516/2025 & CM APPL.
69517/2025
NANU RAM GOYAL AND CO. .....Petitioner
versus
UNION OF INDIA AND ANR .....Respondents
5
+ W.P.(C) 2256/2025 & CM APPL. 10638/2025
M/S NABCO BATTERIES (THROUGH ITS PROPREITOR SH
SUMIT RAMSISARIA & ANR. .....Petitioners
versus
OFFICE OF COMMISSIONER OF CENTRAL GOODS AND
SERVICES TAX (THROUGH COMMISSIONER) & ANR.
.....Respondents
~6
+ W.P.(C) 2257/2025 & CM APPL. 10649/2025
M/S SIDDHARTH INDUSTRIES (THROUGH ITS PROPRIETOR
SH SIDDHARTH RAMSISARIA) & ANR. .....Petitioners
versus
OFFICE OF COMMISSIONER OF CENTRAL GOODS AND
SERVICES TAX (THROUGH COMMISSIONER) & ANR.
.....Respondents
13 WITH
+ CEAC 13/2025
COMMISSIONER OF CGST WEST .....Petitioner
versus
MS MALHOTRA CABLES PRIVATE LIMITED .....Respondent
W.P.(C) 16894/2025 & connected matters Page 1 of 23
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 23/12/2025 at 20:41:39
15 WITH
+ SERTA 12/2025
COMMISSIONER CGST EAST DELHI .....Appellant
versus
MORAL ALLOYS PVT LTD .....Respondent
20 WITH
+ W.P.(C) 8265/2024
M/S H.R. BUILDERS .....Petitioner
versus
COMMISSIONER OF CENTRAL GOODS AND SERVICES
TAX,DELHI WEST COMMISSIONERATE & ORS. .....Respondents
24 WITH
+ W.P.(C) 2668/2025
RAJ KUMAR .....Petitioner
versus
AVATO WARD 64 STATE GOODS AND SERVICE TAX & ANR.
.....Respondent
49
+ W.P.(C) 13882/2025
SHIRDI EXIM PRIVATE LIMITED .....Petitioner
versus
COMMISSIONER OF CUSTOMS (ADJ) OFFICE OF
COMMISSIONER OF CUSTOMS (ADJUDICATION) DELHI &
ANR. .....Respondents
50
+ W.P.(C) 13927/2025
GANESH OVERSEAS PVT LTD .....Petitioner
W.P.(C) 16894/2025 & connected matters Page 2 of 23
This is a digitally signed order.
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versus
COMMISSIONER OF CUSTOMS (ADJ) OFFICE OF
COMMISSIONER OF CUSTOMS (ADJUDICATION) DELHI &
ANR. .....Respondents
WITH
~52
+ W.P.(C) 14476/2025 & CM APPL. 59274/2025
M/S MICHELIN INDIA PVT LTD (FORMERLY KNOWN AS
MICHELIN INDIA TYRES PVT LTD) .....Petitioner
versus
JOINT COMMISSIONER OF CGST DELHI SOUTH
COMMISSIONERATE .....Respondent
70 WITH
+ W.P.(C) 18162/2025
M/S SWATCH GROUP (INDIA) PVT. LTD .....Petitioner
versus
UNION OF INDIA & ORS. .....Respondents
76 WITH
+ SERTA 17/2025
COMMISSIONER OF CGST (EAST) .....Appellant
versus
SH. AMIT GUPTA .....Respondent
None.
77 WITH
+ SERTA 18/2025, CM APPL. 61388/2025
COMMISSIONER OF CGST DELHI EAST .....Appellant
versus
SH. ANKIT GARG PARTNER SANMATI OVERSEAS
PVT LTD .....Respondent
W.P.(C) 16894/2025 & connected matters Page 3 of 23
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.
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None.
78 WITH
+ SERTA 19/2025, CM APPL. 61391/2025
COMMISSIONER OF CGST DELHI EAST .....Appellant
versus
SANMATI OVERSEAS PVT LTD .....Respondent
None.
79 WITH
+ W.P.(C) 7991/2023 & CM APPL.30744/2023
ERNST AND YOUNG LIMITED .....Petitioner
versus
UNION OF INDIA & ORS. .....Respondents
80 WITH
+ W.P.(C) 12352/2023 & CM APPL.48678/2023
VARUN KHANNA .....Petitioner
versus
ADDITIONAL COMMISSIONER CGST, DELHI SOUTH
COMMISSIONERATE AND ORS. .....Respondents
81 WITH
+ W.P.(C) 13113/2023
MS APARNA LACE CRAFTS & ORS. .....Petitioners
versus
UNION OF INDIA & ORS. .....Respondents
82 WITH
+ W.P.(C) 13181/2023
ASHISH JAIN & ORS. .....Petitioners
versus
ADDITIONAL DIRECTOR GENERAL, DIRECTORATE OF
REVENUE INTELLIGENCE & ANR. .....Respondents
W.P.(C) 16894/2025 & connected matters Page 4 of 23
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The Order is downloaded from the DHC Server on 23/12/2025 at 20:41:39
83 WITH
+ W.P.(C) 13780/2023
M/S J R INTERNATIONAL .....Petitioner
versus
ADDITIONAL DIRECTOR GENERAL, DIRECTORATE OF
REVENUE INTELLIGENCE & ANR. .....Respondents
84 WITH
+ W.P.(C) 11234/2024 & CM APPL.46491/2024
ANUJ GUPTA .....Petitioner
versus
COMMISSIONER OF CUSTOMS
IMPORT & ANR. .....Respondents
85 WITH
+ W.P.(C) 4324/2025 & CM APPL.20027/2025
SHIVNANDAN KUMAR BAJAJ .....Petitioner
versus
ADDITIONAL DIRECTOR GENERAL DIRECTORATE OF
REVENUE INTELLIGENCE & ANR. .....Respondents
86 WITH
+ W.P.(C) 14621/2023 & CM APPL.58165/2023
OVERSEAS SOLUTION .....Petitioner
versus
ADDITIONAL DIRECTOR GENERAL & ORS. .....Respondents
87 WITH
+ W.P.(C) 15084/2023 & CM APPL.60271/2023
M/S SHUBH RESOURCES PVT. LTD. & ORS. .....Petitioners
versus
ADDITIONAL DIRECTOR GENERAL, DIRECTORATE OF
REVENUE INTELLIGENCE & ANR. .....Respondents
W.P.(C) 16894/2025 & connected matters Page 5 of 23
This is a digitally signed order.
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The Order is downloaded from the DHC Server on 23/12/2025 at 20:41:39
88
+ W.P.(C) 517/2024 & CM APPL.2331/2024
SANJAY GUPTA & ORS. .....Petitioners
versus
ADDITIONAL DIRECTOR GENERAL & ORS. .....Respondents
89 WITH
+ W.P.(C) 2794/2024 & CM APPL. 11408/2024, CM APPL.
13673/2024
M/S HLPL GLOBAL LOGISTICS PVT LTD .....Petitioner
versus
ADDITIONAL DIRECTOR GENERAL DRI NEW DELHI AND
ORS .....Respondents
90 WITH
+ W.P.(C) 2817/2024 & CM APPL. 13347/2024
MS HLPL GLOBAL LOGISTICS PVT LTD .....Petitioner
versus
ADDITIONAL DIRECTOR GENERAL DIRECTORATE OF
REVENUE INTELLIGENCE AND ORS .....Respondents
91 WITH
+ W.P.(C) 2825/2024 & CM APPL. 13349/2024
MS HLPL GLOBAL LOGISTICS PVT LTD .....Petitioner
versus
ADDITIONAL DIRECTOR GENERAL DIRECTORATE OF
REVENUE INTELLIGENCE AND ORS & ORS.
.....Respondent
93 WITH
+ W.P.(C) 5881/2024 & CM APPL. 24277/2024, CM APPL.
2828/2025
M/S PAYWORLD DIGITAL SERVICES PVT. LTD. (FORMERLY
W.P.(C) 16894/2025 & connected matters Page 6 of 23
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KNOWN AS SUGAL AND DAMANI UTILITY SERVICES PVT.
LTD.) .....Petitioner
versus
UNION OF INDIA & ANR. .....Respondents
WITH
95 WITH
+ W.P.(C) 8166/2024 & CM APPL. 33539/2024
M/S SAPPHIRE VILLAS PRIVATE LIMITED .....Petitioner
versus
JOINT COMMISSIONER, CENTRAL TAX, GST DELHI EAST
& ORS. .....Respondent
96 WITH
+ W.P.(C) 10104/2024 & CM APPL. 41384/2024
M/S SATYAM MARKETING THROUGH ITS PROPRIETOR
SHRI D. B. GUPTA .....Petitioner
versus
COMMISSIONER OF CUSTOMS (IMPORT)
& ANR. .....Respondents
97 WITH
+ W.P.(C) 11855/2024 & CM APPL. 49329/2024
M/S OSWAL PVC COMPOUND INDUSTRIES (THROUGH ITS
PROPRIETOR SH HEMRAJ KUNDALIA) & ORS......Petitioners
versus
OFFICE OF THE COMMISIONER OF CENTRAL EXCISE AND
CENTRAL GOODS AND SERVICE TAX NORTH.....Respondents
98 WITH
+ W.P.(C) 13784/2024 & CM APPL. 57719/2024
M/S HRJ POLYMERS PVT LTD & ORS. .....Petitioner
versus
W.P.(C) 16894/2025 & connected matters Page 7 of 23
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OFFICE OF COMMISSIONER CENTRAL EXCISE AND CGST
THROUGH COMMISSIONER .....Respondent
99 WITH
+ W.P.(C) 13786/2024 & CM APPL. 57722/2024
M/S ANURAG ENTERPRISES (THROUGH ITS PROPREITOR
SMT. SANGEETA KUNDALIA) & ANR. .....Petitioners
versus
OFFICE OF COMMISSIONER CENTRAL EXCISE AND CGST
(THROUGH COMMISSIONER) .....Respondent
100 WITH
+ W.P.(C) 12733/2024 & CM APPL. 9911/2025
SARASWATI PRINTERS .....Petitioner
versus
THE ADDITIONAL COMMISSIONER OF GST
AND ANR. .....Respondents
101 WITH
+ W.P.(C) 16647/2024 & CM APPL.70419/2024
INDO SILICON ELECTRONICS PVT. LTD. .....Petitioner
versus
PRINCIPAL COMMISSIONER OF
CUSTOMS & ORS. .....Respondents
102
+ W.P.(C) 17899/2024 & CM APPL. 76199/2024
ARKAY RADIOS .....Petitioner
versus
PRINCIPAL COMMISSIONER, CENTRAL GOODS AND
SERVICES TAX AND CENTRAL EXCISE DELHI NORTH
COMMISSIONERATE .....Respondent
W.P.(C) 16894/2025 & connected matters Page 8 of 23
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 23/12/2025 at 20:41:39
103 WITH
+ W.P.(C) 3036/2025 & CM APPL. 14420/2025
AIR LIQUIDE GLOBAL E AND C SOLUTIONS INDIA
PVT LTD .....Petitioner
versus
COMMISSIONER CENTRAL GOODS SERVICE TAX GST
DELHI EAST & ORS. .....Respondent
104 WITH
+ W.P.(C) 4252/2025
M/S SUNRISE FOOD PRODUCTS .....Petitioner
versus
UNION OF INDIA AND ORS. .....Respondents
105 WITH
+ W.P.(C) 4847/2025 & CM APPL. 22184/2025
INDIAN STEEL CORPORATION THROUGH PROPRIETOR SH
MANOJ BANSAL .....Petitioner
versus
COMMISSIONER OF CENTRAL EXCISE DELHI 1
& ANR. .....Respondents
106 WITH
+ W.P.(C) 5197/2025 & CM APPL. 23631/2025
VIKAS GUMBER .....Petitioner
versus
ADDITIONAL COMMISSIONER OF CUSTOMS .....Respondent
107 WITH
+ W.P.(C) 5827/2025 & CM APPL. 26628/2025
UMESH GULHAR .....Petitioner
versus
W.P.(C) 16894/2025 & connected matters Page 9 of 23
This is a digitally signed order.
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The Order is downloaded from the DHC Server on 23/12/2025 at 20:41:39
ADDITIONAL DIRECTOR GENERAL DIRECTORATE OF
REVENUE INTELLIGENCE AND ANR. .....Respondents
WITH
108 WITH
+ W.P.(C) 5830/2025
HANSRAJ BHATIA AND CO. .....Petitioner
versus
PRINCIPAL COMMISSIONER OF CUSTOMS
(IMPORT) .....Respondent
109 WITH
+ W.P.(C) 6195/2025 & CM APPL. 28292/2025
AMITOJH SINGH BAKSHI .....Petitioner
versus
PRINCIPAL COMMISSIONER OF CUSTOMS
(IMPORT) .....Respondent
110 WITH
+ W.P.(C) 6086/2025 & CM APPL. 27802/2025
INDIAN RADIOLOGICAL AND IMAGING
ASSOCIATION .....Petitioner
versus
UOI & ANR .....Respondents
111 WITH
+ W.P.(C) 6148/2025
M/S CHETANYA BUILDCON PVT LTD
& ANR. .....Petitioners
versus
COMMISSIONER CGST NEW DELHI .....Respondent
W.P.(C) 16894/2025 & connected matters Page 10 of 23
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 23/12/2025 at 20:41:39
WITH
112 WITH
+ W.P.(C) 6958/2025, CM APPL. 31485/2025, CM APPL.
61042/2025 & CM APPL. 61065/2025
M/S CARZONRENT (I) PVT. LTD. .....Petitioner
versus
COMMISSIONER, CGST, DELHI AUDIT-II
COMMISSIONERATE & ORS. .....Respondents
113 WITH
+ W.P.(C) 7876/2025 & CM APPL. 34775/2025
SAJJAN KUMAR .....Petitioner
versus
JOINT COMMISSIONER OF CUSTOMS .....Respondent
114 WITH
+ W.P.(C) 7877/2025 & CM APPL. 34776/2025
DURGA APPARELS PVT LTD AND ORS. .....Petitioners
versus
ADDITIONAL COMMISSIONER OF CUSTOMS
(EXPORTS) .....Respondent
115 WITH
+ W.P.(C) 10126/2025 & CM APPL. 42160/2025
KARL STORZ ENDOSCOPY INDIA PVT LTD
& ANR. .....Petitioners
versus
UNION OF INDIA & ANR. .....Respondents
116 WITH
+ W.P.(C) 12425/2025 & CM APPL. 50654/2025
MS FUJITSU INDIA PRIVATE LIMITED .....Petitioner
W.P.(C) 16894/2025 & connected matters Page 11 of 23
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 23/12/2025 at 20:41:39
versus
UNION OF INDIA & ORS. .....Respondents
117
+ W.P.(C) 13806/2025
GALA INTERNATIONAL PVT LTD .....Petitioner
versus
COMMISSIONER OF CUSTOMS (ADJ) OFFICE OF
COMMISSIONER OF CUSTOMS (ADJUDICATION) DELHI &
ANR. .....Respondents
128 WITH
+ CEAC 16/2025 & CM APPL. 64464/2025
COMMISSIONER CGST EAST DELHI .....Appellant
versus
MORAL ALLOYS PVT LTD .....Respondent
129
+ CEAC 17/2025 & CM APPL. 64552/2025
COMMISSIONER CGST EAST DELHI .....Appellant
versus
MORAL ALLOYS PVT LTD .....Respondent
130 WITH
+ CEAC 18/2025 & CM APPL. 68609/2025
COMMISSIONER CGST EAST DELHI .....Petitioner
versus
TARUNA METALS PVT LTD .....Respondent
WITH
131
+ CEAC 19/2025 & CM APPL. 68628/2025
COMMISSIONER CGST EAST DELHI .....Petitioner
W.P.(C) 16894/2025 & connected matters Page 12 of 23
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 23/12/2025 at 20:41:39
versus
SANMATI OVERSEAS PVT LTD .....Respondent
132
+ CEAC 20/2025 & CM APPL. 68771/2025
COMMISSIONER CGST DELHI EAST .....Appellant
versus
AMIT GUPTA .....Respondent
133
+ CEAC 21/2025 & CM APPL. 69502/2025
COMMISSIONER CGST EAST DELHI .....Petitioner
versus
MORAL ALLOYS PVT LTD .....Respondent
134
+ CEAC 22/2025 & CM APPL. 70048/2025
COMMISSIONER CGST EAST DELHI .....Petitioner
versus
AMIT GUPTA .....Respondent
135
+ CEAC 23/2025 & CM APPL. 71091/2025
COMMISSIONER CGST EAST DELHI .....Petitioner
versus
AMIT GUPTA
.....Respondent
136
+ CEAC 24/2025 & CM APPL. 71164/2025
COMMISSIONER OF CGST EAST DELHI .....Petitioner
versus
TARUNA METALS PVT LTD .....Respondent
W.P.(C) 16894/2025 & connected matters Page 13 of 23
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 23/12/2025 at 20:41:39
137
+ CEAC 25/2025 & CM APPL. 71170/2025
COMMISSIONER OF CGST EAST DELHI .....Petitioner
versus
AMIT GUPTA .....Respondent
138
+ CEAC 26/2025 & CM APPL. 71273/2025
COMMISSIONER CGST EAST DELHI .....Petitioner
versus
MORAL ALLOYS PVT LTD .....Respondent
139
+ CEAC 27/2025 & CM APPL. 71276/2025
COMMISSIONER CGST EAST DELHI .....Petitioner
versus
MORAL ALLOYS PVT LTD .....Respondent
140
+ CEAC 28/2025 & CM APPL. 71279/2025
COMMISSIONER CGST DELHI EAST .....Petitioner
versus
NK METALS .....Respondent
141
+ CEAC 29/2025 & CM APPL. 71362/2025
COMMISSIONER CGST EAST DELHI .....Petitioner
versus
AKLANK JAIN, PARTNER NK METALS .....Respondent
142
W.P.(C) 16894/2025 & connected matters Page 14 of 23
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 23/12/2025 at 20:41:39
+ CEAC 30/2025 & CM APPL. 71365/2025
COMMISSIONER CGST DELHI EAST .....Petitioner
versus
RAJINDER KUMAR, DIRECTOR, TARUNA METALS PVT LTD
.....Respondent
143
+ CEAC 31/2025 & CM APPL.71369/2025
COMMISSIONER CGSTDELHI EAST .....Petitioner
versus
BRILLIANT METAL PVT LTD .....Respondent
144
+ CEAC 32/2025 & CM APPL.71821/2025
COMMISSIONER CGST EAST DELHI .....Petitioner
versus
AMIT GUPTA .....Respondent
145
+ CEAC 33/2025 & CM APPL.72093/2025
COMMISSIONER CGST EAST DELHI .....Petitioner
versus
ANKIT GARG DIRECTOR SANMATI OVERSEAS PVT LTD
.....Respondent
146 WITH
+ CEAC 34/2025 & CM APPL.72096/2025
COMMISSIONER CGST EAST DELHI .....Petitioner
versus
AMIT GUPTA .....Respondent
147 WITH
+ CEAC 35/2025 & CM APPL.72270/2025
W.P.(C) 16894/2025 & connected matters Page 15 of 23
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 23/12/2025 at 20:41:39
COMMISSIONER CGST EAST DELHI .....Petitioner
versus
BRILLIANT METAL PVT LTD .....Respondent
148 WITH
+ CEAC 36/2025 & CM APPL.76332/2025
COMMISSIONER CGST EAST DELHI .....Petitioner
versus
AMIT GUPTA .....Respondent
149
+ CEAC 37/2025 & CM APPL.76375/2025
COMMISSIONER CGST EAST DELHI .....Petitioner
versus
AMIT GUPTA .....Respondent
150
+ CEAC 38/2025 & CM APPL.76380/2025
COMMISSIONER CGST EAST DELHI .....Petitioner
versus
SANMATI OVERSEAS PVT LTD .....Respondent
151
+ CEAC 39/2025 & CM APPL.76408/2025
COMMISSIONER CGST EAST DELHI .....Petitioner
Versus
AMIT GUPTA .....Respondent
152
+ CEAC 40/2025 & CM APPL.76413/2025
COMMISSIONER CGST EAST DELHI .....Petitioner
versus
W.P.(C) 16894/2025 & connected matters Page 16 of 23
This is a digitally signed order.
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NK METALS .....Respondent
153
+ CEAC 41/2025 & CM APPL.76503/2025
COMMISSIONER CGST EAST DELHI .....Petitioner
versus
MORAL ALLOYS PVT LTD .....Respondent
154
+ CEAC 42/2025 & CM APPL.76506/2025
COMMISSIONER CGST EAST DELHI .....Petitioner
versus
AMIT GUPTA .....Respondent
155
+ CEAC 43/2025 & CM APPL.76509/2025
COMMISSIONER CGST DELHI EAST ....Petitioner
versus
SANMATI OVERSEAS PVT LTD .....Respondent
156
+ CEAC 44/2025 & CM APPL.76512/2025
COMMISSIONER CGST DELHI EAST .....Petitioner
versus
VP REAL TORS PVT LTD .....Respondent
157
+ CEAC 45/2025 & CM APPL.76515/2025
COMMISSIONER CGST DELHI EAST .....Petitioner
Versus
MORAL ALLOYS PVT LTD .....Respondent
158
W.P.(C) 16894/2025 & connected matters Page 17 of 23
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The Order is downloaded from the DHC Server on 23/12/2025 at 20:41:39
+ CEAC 46/2025 & CM APPL.76518/2025
COMMISSIONER CGST EAST DELHI .....Petitioner
versus
MORAL ALLOYS PVT LTD .....Respondent
159
+ CEAC 47/2025 & CM APPL.76521/2025
COMMISSIONER CGST EAST DELHI .....Petitioner
Versus
SHREE PARAS NATH OVERSEAS PVT LTD .....Respondent
160
+ CEAC 48/2025 & CM APPL.76524/2025
COMMISSIONER OF CGST DELHI (EAST) .....Petitioner
versus
MORAL ALLOYS PVT LTD .....Respondent
161
+ CEAC 49/2025 & CM APPL.76527/2025
COMMISSIONER CGST (DELHI) EAST .....Petitioner
versus
AMIT GUPTA .....Respondent
162
+ CEAC 50/2025 & CM APPL.76530/2025
COMMISSIONER CGST EAST DELHI .....Petitioner
versus
AKLANK JAIN, PARTNER, NK METALS .....Respondent
163
+ CEAC 51/2025 & CM APPL.76533/2025
COMMISSIONER CGST EAST DELHI .....Petitioner
W.P.(C) 16894/2025 & connected matters Page 18 of 23
This is a digitally signed order.
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versus
RAKESH BANSAL .....Respondent
164
+ CEAC 52/2025 & CM APPL.76537/2025
COMMISSIONER CGST EAST DELHI .....Petitioner
versus
ASHOK KUMAR JAIN .....Respondent
165
+ CEAC 53/2025 & CM APPL.76560/2025
COMMISSIONER CGST EAST DELHI .....Petitioner
Versus
ANKIT GARG PARTNER SANMATI OVERSEAS PVT LTD
.....Respondent
166
+ CEAC 54/2025 & CM APPL.76587/2025
COMMISSIONER CGST EAST DELHI .....Petitioner
Versus
AMIT GUPTA .....Respondent
167
+ CEAC 55/2025 & CM APPL.76611/2025
COMMISSIONER CGST EAST DELHI .....Petitioner
versus
AMIT GUPTA .....Respondent
168
+ CEAC 56/2025 & CM APPL.76614/2025
COMMISSIONER CGST DELHI EAST .....Petitioner
versus
W.P.(C) 16894/2025 & connected matters Page 19 of 23
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ANKIT GARG DIRECTOR SANMATI OVERSEAS PVT LTD
.....Respondent
169
+ CEAC 57/2025 & CM APPL.76617/2025
COMMISSIONER CGST EAST DELHI .....Petitioner
versus
MORAL ALLOYS PVT LTD .....Respondent
170
+ CEAC 58/2025 & CM APPL.76620/2025
COMMISSIONER CGST EAST DELHI .....Petitioner
versus
AMIT GUPTA .....Respondent
171
+ CEAC 59/2025 & CM APPL.76623/2025
COMMISSIONER CGST EAST DELHI .....Petitioner
versus
MORAL ALLOYS PVT LTD .....Respondent
172
+ CEAC 60/2025 & CM APPL.76626/2025
COMMISSIONER CGST EAST DELHI .....Petitioner
versus
SHANTINATH INDUSTRIES .....Respondent
173
+ CEAC 61/2025 & CM APPL.76630/2025
COMMISSIONER CGST EAST DELHI .....Petitioner
versus
BRILLIANT METAL PVT LTD .....Respondent
W.P.(C) 16894/2025 & connected matters Page 20 of 23
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The Order is downloaded from the DHC Server on 23/12/2025 at 20:41:39
174
+ CEAC 63/2025 & CM APPL.77006/2025
COMMISSIONER CGST EAST DELHI .....Petitioner
versus
AMIT GUPTA .....Respondent
APPEARANCES:
Petitioners:
Mr. Gibran Naushad, SSC with Mr. Harsh Singhal & Mr. Suraj Shekhar
Singh, Advs. in item 13.
Mr. Atul Tripathi, SSC, CBIC with Mr. Shubham Mishra, Mr. Gaurav Mani
Tripathi & Mr. Akshay Sagar, Advs. in item nos.15, 76 & 78.
Mr. Chinmaya Seth, Mr. A.K. Seth & Ms. Palak Mathur, Advs. in item no.
100, 106, 113, 114
Ms. Shikha Sapra, Ms. Reena Rawat & Mr. Jatin Kumar, Advs. in item
nos.77, 78, 82 to 85, 87, 96, 107 to 109, 131, 145, 150, 155, 165, 168.
Mr Krishna Rao, Adv. in item no. 93.
Mr. Vinay Garg & Ms. Neetu Rawat, Advs. in item no.111
Mr. Ankit Rana and Mr. Tushar Rohmetra, Advs. in item no.81.
Ms. Sangita Malhotra, Adv. in item no.116.
Mr. Rajat Mittal, Mr. Subham Kumar & Mr. Suprateek Neogi, Advs. in item
no.103.
Mr Jitin Singhal, Adv. in item no.101.
Mr. Kamal Sawhney, Mr. Deepak Thackur, Ms. Aakansha Wadhwani, Mr.
Rishabh Mishra, Advs. in item no.79
Respondents:
Ms. Kadambini Sharma, Adv. for R-1 in item 3.
Mr. Harpreet Singh, SSC with Ms. Suhani Mathur, Mr. Jatin Gaur, Mr.
Akshay Saxena & Ms. Shivali Saxena, Advs. in item nos.70, 81, 84,
87,93,100,108 & 117.
Mr. Shubham Tyagi, SSC, CBIC with Ms. Navruti Ojha, Adv. in item nos.
108 & 109.
W.P.(C) 16894/2025 & connected matters Page 21 of 23
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Mr. R. Ramachandran, SSC with Mr. Prateek Dhir, Adv in item no.79,80,
100
Mr. Akash Vajpai, CGSC for R-3. in item nos.89, 90 & 91.
Mr. Atul Tripathi, SSC, CBIC with Mr. Shubham Mishra, Mr. Gaurav Mani
Tripathi & Mr. Akshay Sagar, Advs. in item nos.5 &6, 52,111,115
Mr. Aditya Singla, SSC, CBIC with Ms. Shreya Lamba, Adv. in item
no.20,81,96,104
Mr. Shankar Kumar Jha, SPC, UOI for R-1 in item no. 115.
Mr. Satish Aggarwala, Sr. Standing Counsel with Mr. Gagan Vaswani,
Advocates in item no. 106.
Ms. Vaishali Gupta, Ms Ishita Gupta, Adv. in item no. 24.
Ms. Anushree Narain, SSC with Mr.Naman Choula & Mr. Yamit Jetley,
Advs. in item no.95
Mr. Anurag Ojha, SSC with Mr. Dipak Raj, Advs. for R-1 & 2. Item nos.
96.
Mr. Avijit Dikshit, SC for R-2. In item no.107.
CORAM:
JUSTICE PRATHIBA M. SINGH
JUSTICE SHAIL JAIN
ORDER
% 18.12.2025
1. The hearing has been done through hybrid mode.
2. All these matters would have to await the decision of the Supreme Court in SLP (C) 5392/2025 titled Union of India & Ors. v. GMR Airport Infrastructure Ltd., which is now stated to be listed for consideration on 5th January, 2026. Accordingly, these matters be deferred in light of the order of the Supreme Court in GMR (supra) dated 2nd May, 2025 which reads as under:
"1. This matter has come up today for hearing the parties on interim relief.
2. Notice in the main matter had already been issued on 7-3-2025.W.P.(C) 16894/2025 & connected matters Page 22 of 23
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3. We take notice of the fact that the High Court by way of its impugned judgment and order disposed of hundreds of petitions.
4. One of the matters has come up before us.
5. It is difficult to hear the Revenue on interim relief in the absence of other assesses before us.
6. We request Mr. N. Venkataraman, the learned Additional Solicitor General to see that the other Special Leave Petitions also come up before us at the earliest so that we can issue notice in all the matters.
7. According to Mr. N. Venkataraman, the impugned judgment and order passed by the High Court of Delhi needs to be suspended from its operation as the same is creating lot of problems for the Revenue.
8. He pointed out that almost 250 matters came to be disposed of by the Tribunal following the judgment of the High Court of Delhi.
9. Since we are looking into the larger issues involved in this matter, we may only say that if any matter comes up for hearing before the Tribunal or any of the High Courts on the subject in question, the hearing may be deferred till we take an appropriate call in the matter.
10. List the matter after Summer Vacation."
3. Accordingly, list all these matters on 24th March, 2026.
4. Interim order(s) to continue.
PRATHIBA M. SINGH, J SHAIL JAIN, J DECEMBER 18, 2025 Rahul/ss W.P.(C) 16894/2025 & connected matters Page 23 of 23 This is a digitally signed order.
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