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Krishana Metallurgical Private Limited vs. The Commissioner CGST Delhi West & Anr.

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W.P.(C)/8768/2026HC DelhiGSTCNR DLHC01027928202606 July 2026Bench: HON'BLE MR. JUSTICE ANIL KSHETARPAL,HON'BLE MR. JUSTICE SHAIL JAIN2 pages
For Petitioner: Mr.Rajeev Aggarwal, Mr. Shubham Goel and Mr. Mayank Kamra, AdvsFor Respondent: Ms. Samiksha Godiyal, SSC- CBIC; Mr. Rithwik Narayanan, Mr. Tenzing NamgyalBhutia, Advocates

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Cause title — parties, addresses and appearances
$~67 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 8768/2026, CM APPL. 41136/2026 & CM APPL. 41137/2026 KRISHANA METALLURGICAL PRIVATE LIMITED .....Petitioner Through: Mr.Rajeev Aggarwal, Mr. Shubham Goel and Mr. Mayank Kamra, Advs. versus THE COMMISSIONER CGST DELHI WEST & ANR. .....Respondents Through: Ms. Samiksha Godiyal, SSC- CBIC; Mr. Rithwik Narayanan, Mr. Tenzing NamgyalBhutia, Advocates CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN

O R D E R %

06.07.

2026 CM APPL. 41135/2026(Exemption)

1.

For the reasons stated therein, the application is allowed, subject to just exceptions.

2.

Application accordingly disposed of. CM APPL. 41138/2026 (condonation of delay)

3.

The present application has been filed under Section 151 of the Code of Civil Procedure, 1908, seeking condonation of delay of 13 days in re- filing.

4.

For the reasons stated therein, the application is allowed and the same stands disposed of. 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 08/07/2026 at 12:17:45

W.P.(C) 8768/2026

5.

The present writ petition has been filed under Article 226 of the Constitution of India, inter alia, seeking quashing and setting aside of the Order-in-Original dated 30.12.2025 along with the consequential Summary Order in FORM GST DRC-07 dated 31.12.2025

6.

Admittedly, a statutory appeal is maintainable against the Order-in- Original dated 30.12.2025. 7. Learned counsel representing the petitioner submits that the reply filed by the petitioner to the Show Cause Notice has not been considered.

8.

Learned counsel representing the Department, however, submits that the petitioner never filed any such reply and that no copy thereof is available with the Department.

9.

Keeping in view the aforesaid position, the petitioner is relegated to avail the alternative remedy of appeal, as disputed questions of fact are involved.

10.

The Writ Petition is accordingly disposed of. ANIL KSHETARPAL, J SHAIL JAIN, J JULY 6, 2026/Pt/rm 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 08/07/2026 at 12:17:45

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