BharatTaxGST

Ms Imagine Marketing Limited vs. Joint Commissioner CGST Appeals Ii Delhi & Anr.

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W.P.(C)/17699/2025HC DelhiGSTCNR DLHC01092477202521 November 2025Bench: HON'BLE MS. JUSTICE PRATHIBA M. SINGH,HON'BLE MR. JUSTICE SHAIL JAIN2 pages
For Petitioner: Mr. Ashwini Chandrasekaran, Ms. Priyanka Rathi and Ms. Priyanshi Chakraborty, AdvsFor Respondent: Ms. Anushree Narain, SSC

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Cause title — parties, addresses and appearances
$~1 (SDB) * IN THEHIGH COURTOF DELHIAT NEW DELHI + W.P.(C) 17699/2025 MS IMAGINE MARKETING LIMITED .....Petitioner Through: Mr. Ashwini Chandrasekaran, Ms. Priyanka Rathi and Ms. Priyanshi Chakraborty, Advs. versus JOINT COMMISSIONER CGST APPEALS II DELHI & ANR. .....Respondents Through: Ms. Anushree Narain, SSC CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN

O R D E R % 03.07.2026

1.

This hearing has been done through hybrid mode. CM APPLs.40366/2026 (for condonation of delay in filing) & 40367/2026 (for condonation of delay in refiling) in W.P.(C) 17699/2025

2.

These are applications seeking condonation of delay of 165 days and 147 days respectively, in filing and refilling the review petition.

3.

For the reasons stated in the applications, delay in filing and refilling the review is condoned. Applications are disposed of. REVIEW PET.283/2026 in W.P.(C) 17699/2025

4.

This review petition has been filed on behalf of the Respondent Department seeking waiver of costs imposed by the Court vide order dated 21st November, 2025. The said costs was directed to be paid by the concerned Superintendent of the Department.

5.

It is submitted by Ms. Narain, ld. SSC appearing for the Department that the reply of the Petitioner, which was sent on email, was not visible to the concerned Superintendent, as the same was not uploaded on the GST portal. 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 07/07/2026 at 11:25:29

6.

On behalf of the Petitioner, the case is that there was an error on the portal, therefore, the reply had been emailed.

7.

Be that as it may, the rationale behind the imposition of cost was that none of the documents and replies filed by the Petitioner were considered by the Department.

8.

In view of the explanation given on behalf of the concerned Superintendent, the apology of the Superintendent is taken on record and the cost is reduced to Rs.10,000/-, to be payable by the CGST Department.

9.

The costs be deposited by the CGST Department instead of the official with the Delhi High Court Legal Services Committee (DHCLSC) in the following bank account: Name: Delhi High Court Legal Services Committee Bank: UCO Bank, Delhi High Court. A/c No.: 15530110008386 IFSC Code: UCBA0001553

10.

The review petition is disposed of in said terms.

11.

The CGST department shall place on record the challan showing deposit of costs. If the same is not placed on record by 31st July, 2026, the matter shall be listed before this Court in the first week of August by the Registry. If the challan is placed on record by 31st July, 2026, the matter need not be listed further. PRATHIBA M. SINGH, J. SHAIL JAIN, J. JULY 03, 2026/dk/ss 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 07/07/2026 at 11:25:29

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.