Ideal Readymade Garments Private Limited vs. Union Of INDIA And Ors.
Original PDF →No AI summary yet for this judgment.
Heard together (3 matters)
Read from the judgment's own cause title. This page is filed under one of them.
Cause title — parties, addresses and appearances
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 27/07/2026 at 15:40:58
Dahiya, Mr. Shreyansh Agarwal, Advs. versus UNION OF INDIA AND ORS .....Respondents Through: Mr. Farman Ali, CGSC with Ms. Usha Jamnal, Ms. Tanya, Advs. for UOI. Mr. Bhagvan Swarup Shukla, CGSC with Mr. Dashmesh Tripathi, Adv. Mr. Aakarsh Srivastava, Senior Standing Counsel with Mr. Ashish Bansal, Mr. Anand Pandey, Advs. for R-2. (11) + JKM IMPEX THROUGH ITS PARTNER SH. ARUN GUPTA .....Petitioner Through: Mr. Gaurav Gupta, Mr. Saurabh Dahiya, Mr. Shreyansh Agarwal, Advs. versus UNION OF INDIA AND ORS. .....Respondents Through: Mr. Bhagvan Swarup Shukla, CGSC with Mr. Dashmesh Tripathi, Adv. Mr. Shashank Sharma, SSC with Ms. Malika Kumari, Adv. for R-2. (12) + ETEMAD CARGO THROUGH ITS SURVIVING PARTNER SH. UMESH CHANDRA MISHRA .....Petitioner Through: Mr. Gaurav Gupta, Mr. Saurabh Dahiya, Mr. Shreyansh 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 27/07/2026 at 15:40:58
Agarwal, Advs. versus UNION OF INDIA AND ORS. .....Respondents Through: Mr. Bhagvan Swarup Shukla, CGSC with Mr. Dashmesh Tripathi, Adv. Mr. Shashank Sharma, SSC with Ms. Malika Kumari, Adv. for R-2. Ms. Anushree Narain, SCC with Mr. Naman Choula, Mr. Apurv Yadav, Advs. for R-2 &
(13) + DIVINE CREATIONS THROUGH ITS PARTNER SH. AJAY SINGH GAUTAM .....Petitioner Through: Mr. Gaurav Gupta, Mr. Saurabh Dahiya, Mr. Shreyansh Agarwal, Advs. versus UNION OF INDIA AND ORS. .....Respondents Through: Mr. Bhagvan Swarup Shukla, CGSC with Mr. Dashmesh Tripathi, Adv. (14) + LANDMARK TRADERS PRIVATE LIMITED .....Petitioner Through: Mr. Gaurav Gupta, Mr. Saurabh Dahiya, Mr. Shreyansh Agarwal, Advs. versus UNION OF INDIA AND ORS. .....Respondents 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 27/07/2026 at 15:40:58
Through: Mr. Himanshu Pathak, SPC with Mr. Mohit Gupta, Adv. for UOI. Mr. Bhagvan Swarup Shukla, CGSC with Mr. Dashmesh Tripathi, Adv. Mr. Shashank Sharma, SSC with Ms. Malika Kumari, Adv. for R-2. (15) + LAKSHAY CREATION THROUGH ITS PARTNER RAM PRAKASH SHARMA .....Petitioner Through: Mr. Gaurav Gupta, Mr. Saurabh Dahiya, Mr. Shreyansh Agarwal, Advs. versus UNION OF INDIA AND ORS. .....Respondents Through: Mr. Vivek Sharma, SPC for UOI. Mr. Bhagvan Swarup Shukla, CGSC with Mr. Dashmesh Tripathi, Adv. Mr. Shashank Sharma, SSC with Ms. Malika Kumari, Adv. for R-2. (16) + MYSTIC EXIM PRIVATE LIMITED .....Petitioner Through: Mr. Gaurav Gupta, Mr. Saurabh Dahiya, Mr. Shreyansh Agarwal, Advs. versus UNION OF INDIA AND ORS. .....Respondents Through: Mr. Farman Ali, CGSC with 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 27/07/2026 at 15:40:58
Ms. Usha Jamnal, Ms. Tanya, Advs. for UOI. Mr. Shashank Sharma, SSC with Ms. Malika Kumari, Adv. for R-2. (17) + ABHI INDIA GARMENTS PRIVATE LIMITED .....Petitioner Through: Mr. Gaurav Gupta, Mr. Saurabh Dahiya, Mr. Shreyansh Agarwal, Advs. versus UNION OF INDIA AND ORS. .....Respondents Through: Mr. Bhagvan Swarup Shukla, CGSC with Mr. Dashmesh Tripathi, Adv. Mr. Shashank Sharma, SSC with Ms. Malika Kumari, Adv. for R-2. (18) + MANGAL SUPERFINE GARMENTS PRIVATE LIMITED .....Petitioner Through: Mr. Gaurav Gupta, Mr. Saurabh Dahiya, Mr. Shreyansh Agarwal, Advs. versus UNION OF INDIA AND ORS. .....Respondents Through: Mr. Jagdish Chandra, CGSC with Ms. Maanya Saxena, Mr. Lakshay Kumar, Advs. Mr. Shashank Sharma, SSC with Ms. Malika Kumari, Adv. for R-2. 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 27/07/2026 at 15:40:58
CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON’BLE MR. JUSTICE AMIT MAHAJAN O R D E R % 22.07.2026
Learned counsel representing the Petitioners submits that in view of the judgment passed by a Coordinate Bench of this Court in W.P.(C) 4853/2025 captioned Ambika Traders Through Proprietor Gaurav Gupta v. Additional Commissioner, Adjudication DGGSTI, CGST Delhi North, the Petitioners may be permitted to withdraw these Writ Petitions in order to avail the remedy of appeal in accordance with the provisions of the Central Goods and Services Tax Act, 2017. 2. These Writ Petitions are accordingly dismissed as withdrawn with liberty to file appeal. The pending application also stand closed. W.P.(C) 10605/2025, CM APPL. 43987/2025 W.P.(C) 10606/2025, CM APPL. 43989/2025 W.P.(C) 10608/2025, CM APPL. 43993/2025
Learned counsel representing the Petitioners, upon realizing that the issue regarding issuance of a consolidated Notice in respect of multiple assessment years already stands decided by a Coordinate Bench of this Court in W.P.(C) 4853/2025 captioned Ambika Traders Through Proprietor Gaurav Gupta v. Additional Commissioner, 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 27/07/2026 at 15:40:58
Adjudication DGGSTI, CGST Delhi North and the objection that Impugned Order was not passed by the Proper Officer can be raised before the Appellate Authority, prays for permission to withdraw these Writ Petitions in order to avail the remedy of appeal.
These Writ Petitions are accordingly dismissed as withdrawn. The pending applications also stand closed.
Needless to observe that it shall be open to the Petitioners to raise all objections before the Appellate Authority, including the contention that the Impugned Order was allegedly not passed by the Proper Officer.
Learned counsel representing the Petitioner submits that two separate FORM GST DRC-7 orders, both dated 05.02.2025, have been issued. While one DRC-7 reflects a penalty of Rs. 728,787,484/-, the other DRC-7 reflects a demand of Tax/Cess amounting to Rs. 364,393,742/-.
Learned counsel representing the Respondents submits that in the event the Petitioner files a representation within a period of one week, the Respondents shall examine the same and take appropriate corrective steps to rectify the mistake, if any.
With these observations, this Writ Petition is disposed of. The pending application also stands closed.
As prayed for by the learned counsel representing the Petitioner, list this Writ Petition along with W.P.(C) 10718/2025 captioned Etemad Cargo Through Its Surviving Partner Sh. Umesh Chandra Mishra v. Union of India And Ors. on 06.08.2026 in the Supplementary List. 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 27/07/2026 at 15:40:58
A photocopy of the order passed today be kept in the connected matters. ANIL KSHETARPAL, J. AMIT MAHAJAN, J. JULY 22, 2026 jai/kb 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 27/07/2026 at 15:40:58
Reproduced from the public record of the Delhi High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.