BharatTaxGST

Inder Singh vs. Principal Commissioner Of CGST & Anr.

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W.P.(C)/10884/2026HC DelhiGSTCNR DLHC01034993202607 August 2026Bench: HON'BLE MR. JUSTICE ANIL KSHETARPAL,HON'BLE MR. JUSTICE SHAIL JAIN2 pages
For Petitioner: Mr. Naveen Kohar, Mr. Jagjit, Mr. Anubhav Sindhu, and Mr. Sarandeep Singh, AdvsFor Respondent: Ms. Anushree Narain SCC with Mr. Apurv Yadav and Mr. Naman Choula, Advs

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Cause title — parties, addresses and appearances
$~15 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010349932026 + W.P.(C) 10884/2026 & CM APPL. 50444/2026 INDER SINGH .....Petitioner Through: Mr. Naveen Kohar, Mr. Jagjit, Mr. Anubhav Sindhu, and Mr. Sarandeep Singh, Advs. versus PRINCIPAL COMMISSIONER OF CGST & ANR. .....Respondents Through: Ms. Anushree Narain SCC with Mr. Apurv Yadav and Mr. Naman Choula, Advs. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN

O R D E R %

07.08.

2026

W.P.(C) 10884/2026

1.

Through the present Writ Petition, the Petitioner prays for issuance of a writ of certiorari to quash the ex parte order dated 30.01.2025. In the alternative, the Petitioner prays for permission to file an appeal notwithstanding the delay.

2.

Learned Counsel representing the Petitioner submits that the Petitioner was not served with any notice before passing the impugned order and that there is an apparent error in the said order.

3.

On the previous date of hearing, learned Counsel representing the 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 11/08/2026 at 11:46:26

Respondents was requested to assist the Court. Today, she has drawn the attention of the Court to Circular No. 237/31/2024-GST dated 15.10.2024 and submits that the Petitioner may file an application for rectification of the original order dated 30.01.2025. She further submits that the said application shall be considered by the competent authority in accordance with the aforesaid Circular and can be disposed of within a period of two weeks from the date of its filing. She also assures the Court that the authorities will take a pragmatic view in the matter.

4.

Learned Counsel representing the Petitioner submits that the Petitioner’s bank account has been attached on 22.07.2026. He further submits that the Petitioner undertakes not to withdraw any amount from the bank, but may be permitted to deposit amounts therein and issue invoices.

5.

Subject to the Petitioner filing an undertaking to the aforesaid effect before the Adjudicating Authority within a period of one week, the Petitioner shall be permitted to deposit amounts in the said bank account and issue invoices. However, this arrangement shall remain subject to any further order passed by the Adjudicating Authority while deciding the application for rectification.

6.

With the aforesaid observations, the present Writ Petition, along with all pending applications, if any, stands disposed of.

ANIL KSHETARPAL, J

SHAIL JAIN, J AUGUST 7, 2026/kp/dg 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 11/08/2026 at 11:46:26

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