M/S Truespices INDIA Inc vs. Union Of INDIA & Ors.

W.P.(C)/18966/2025HC DelhiGSTCNR DLHC01101201202515 December 2025Bench: HON'BLE MS. JUSTICE PRATHIBA M. SINGH,HON'BLE MR. JUSTICE SHAIL JAIN6 pages

For Petitioner: Mr. Rahul Raheja, Mr. Rohit Raheja and Mr. Gaurav Prakash, AdvsFor Respondent: Mr. Suhail Malik, SPC Mr. Shaunak Dutta, Adv

AI SummaryPartly Allowed

Held

The Court directed the Commissioner of Customs to consider the petitioner's representations for bank guarantee release by a specific date. It also mandated the issuance and simultaneous decision of any Show Cause Notice by another specified date.

Facts

The petitioner, an exporter, sought finalization of shipping bills and release of bank guarantees after initial test reports from CRCL were favorable. However, a subsequent report questioned the product classification, leading to a letter to the GST department to withhold refunds.

Key Issues

The primary issues were the binding nature of initial test reports versus subsequent clarifications, and the lack of a decision on the petitioner's representations for bank guarantee release and the issuance of a Show Cause Notice.

AI-generated summary — verify with the full judgment below

W.P.(C) 18966/2025 $~56 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 15th December, 2025 Uploaded on: 17th December, 2025 + M/S TRUESPICES INDIA INC

.....Petitioner

Through: Mr. Rahul Raheja , Mr. Rohit Raheja

and Mr. Gaurav Prakash, Advs.

versus

UNION OF INDIA & ORS.

.....Respondents

Through: Mr. Suhail Malik, SPC Mr. Shaunak Dutta, Adv

CORAM:

JUSTICE PRATHIBA M. SINGH

JUSTICE SHAIL JAIN Prathiba M. Singh, J. (Oral)

This hearing has been done through hybrid mode. CM APPL. 78971/2025 ( for exemption)

Allowed, subject to all just exceptions. The application is disposed of.

The present petition has been filed by the Petitioner under Article 226 of the Constitution of India, inter alia, seeking the following prayers: i) issue a writ of Mandamus thereby directing the Respondent no. 2 to finalize the shipping bill no. 5202192 and 5201743 both dated 28.10.2024 on the bas

The judgment continues below.

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