Jorjy Enterprises PVT. LTD vs. Commissioner, Department Of Trade And Taxes, Govt. Of Nct Of Delhi
Original PDF →Facts
The Petitioner, Jorjy Enterprises Pvt. Ltd., filed a writ petition challenging orders dated July 24, 2019, and Form DRC-07 issued by the GST Department. The Petitioner had transported goods in July 2019, and due to a clerical error, issued two invoices and three e-way bills instead of one for each consignment. This led to the interception of trucks and the issuance of Show Cause Notices. The Petitioner explained the error, but demands totaling Rs. 5,92,112/- and Rs. 16,71,350/-, including penalties, were raised. The Petitioner deposited these amounts in full and filed appeals on August 22, 2019, which remained undecided for six years. The Petitioner's grievance was that the deposited amounts were held by the GST Department incorrectly.
Held
The Court acknowledged the Petitioner's grievance regarding the significant delay in the disposal of its appeals, which were filed on August 22, 2019. Considering that six years had elapsed since the filing of these appeals, the Court directed the Appellate Authority to decide the pending appeals within a period of two months from the date of the order. Additionally, the Court took note of the Petitioner's submission that matters had been argued before Commissioners without orders being passed. Consequently, the GST Department was instructed to take this submission into consideration and ensure that orders are passed in a time-bound manner whenever cases are heard by the concerned Adjudicating Authority or Appellate Authority. The petition was disposed of in terms of these directions.
Key Issues
1. Whether the Petitioner is entitled to an early decision on its pending appeals before the Appellate Authority, considering the delay of six years since their filing? (Question of procedure and administrative efficiency). Petitioner's Contention: The Petitioner argued that its appeals, filed on August 22, 2019, challenging the impugned orders and demands, have not been decided for six years, and the deposited amounts are being held incorrectly. They sought an early decision on these appeals. Respondent's Contention: The Respondent, represented by Mr. Sumit K. Batra, submitted that the Appellate Authority is functional and is hearing such appeals.
Sections Cited
Article 226
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
O R D E R % 06.10.2025
This hearing has been done through hybrid mode. CM APPL. 62748/2025
Allowed, subject to all just exceptions. Application is disposed of. W.P.(C) 15305/2025
The present petition has been filed by the Petitioner under Article 226 of the Constitution of India, inter alia, assailing the orders dated 24th July, 2019 (hereinafter, ‘impugned orders’) as also the Form DRC-07 dated 24th July, 2019. The Petitioner vide the present petition further seeks for an early decision in the appeals which have been filed by the Petitioner assailing the impugned orders before the Appellate Authority.
The background of this case is that the Petitioner who is registered 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 10/10/2025 at 17:13:35
the GST Department and had transported certain goods in July, 2019. As per the Petitioner, due to some clerical error, instead of one e-way bill for each consignment, two invoices and three e-way bills were issued which led to Show Cause Notices being issued to the Petitioner after interception of the trucks.
The Petitioner explained in its reply on 19th July, 2019 that the said issue was due to a clerical error, however, the impugned orders were passed raising demands of Rs. 5,92,112/- and Rs. 16,71,350/- which included the penalty. The same were deposited by the Petitioner in full, however, the Petitioner chose to file appeals on 22nd August, 2019 vide Appeal No. AD070819004088V and AD0708190040661, and till date, the appeals have not been decided by the Appellate Authority. The grievance of the Petitioner is that the said amounts continue to lie with the GST Department incorrectly.
Mr. Batra, ld. Counsel for the Respondent submits that the Appellate Authority is duly functional and is hearing such appeals.
Considering that six years have passed since the filing of these appeals, the Appellate Authority is accordingly directed to decide the said appeals within two months.
At this stage, ld. Counsel for the Petitioner has raised a grievance that the present matter has been argued in front of two Commissioners, however, no orders were passed.
Accordingly, the GST Department shall take this submission into consideration and ensure that whenever cases are heard by the concerned Adjudicating Authority or Appellate Authority, the orders are passed in a time bound manner. 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 10/10/2025 at 17:13:35
The petition is disposed of in these terms. Pending applications, if any, are also disposed of. PRATHIBA M. SINGH, J. SHAIL JAIN, J. OCTOBER 6, 2025 dj/ck 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 10/10/2025 at 17:13:35
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.