Anushka Overseas vs. Additional Commissioner, Adjudication, CGST Delhi North And Anr.
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Cause title — parties, addresses and appearances
O R D E R % 12.08.2026
Availability of the alternative statutory remedy of Appeal to the Petitioner against the Order dated 28.12.2025 (hereinafter referred to as ‘Impugned Order’) is not in dispute. However, learned counsel representing the Petitioner submits that certain patent errors have been committed by the Adjudicating Authority while passing the Impugned Order, inasmuch as the Reply submitted by the Petitioner has not been considered in its proper perspective.
He further submits that no case is made out against the Petitioner under Section 74 of the Central Goods and Services Tax Act, 2017. 3. This court has considered the submissions. A perusal of the Impugned Order shows that a common Order has been passed against 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 14/08/2026 at 13:03:40
447 parties. It has also been recorded that there were 53 firms which were found to be fake and whose registrations were cancelled retrospectively.
The allegations relate to, inter alia, misuse of the provisions relating to availment of Input Tax Credit on the strength of invoices without corresponding receipt of goods.
Keeping in view the aforesaid facts and circumstances, disputed questions of fact arise for consideration, which can appropriately be examined by the Appellate Authority in exercise of its statutory juri iction.
In these circumstances, the Petitioner, if so advised, may avail the remedy of Appeal in accordance with law.
Accordingly, the present Writ Petition, along with pending applications, stands disposed of. ANIL KSHETARPAL, J. HARISH VAIDYANATHAN SHANKAR, J. AUGUST 12, 2026/PT/shah 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 14/08/2026 at 13:03:40
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