Ram Kishore vs. Union Of INDIA & Ors.

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W.P.(C)/6009/2025HC DelhiGSTCNR DLHC01027453202507 August 2026Bench: HON'BLE MR. JUSTICE ANIL KSHETARPAL,HON'BLE MR. JUSTICE SHAIL JAIN7 pages
For Petitioner: Mr. Abhishek Garg and Mr. Naman Mehta, AdvsFor Respondent: Mr. Anurag Ojha, SSC with Mr. Dipak Raj, Mr. Aryaman Singh Chouhan and Mr. Aditya Chaudhary, Advs

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Heard together (3 matters)

W.P.(C) 2704/2025
W.P.(C) 3107/2025
W.P.(C) 3109/2025

Read from the judgment's own cause title. This page is filed under one of them.

Cause title — parties, addresses and appearances
$~31 to 45 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010109142025 + W.P.(C) 2704/2025, CM APPL. 12866/2025 and CM APPL. 14886/2026 ARUN KUMAR JAIN .....Petitioner Through: Mr. Abhishek Garg and Mr. Naman Mehta, Advs. versus ADDITIONAL COMMISSIONER CGST DELHI WEST COMMISSIONERATE & ORS. .....Respondents Through: Mr. Anurag Ojha, SSC with Mr. Dipak Raj, Mr. Aryaman Singh Chouhan and Mr. Aditya Chaudhary, Advs. (32) # CNR No. DLHC010128102025 + W.P.(C) 3107/2025, CM APPL. 14692/2025 and CM APPL. 10630/2026 PREM CHAND GUPTA .....Petitioner Through: Mr. Abhishek Garg and Mr. Naman Mehta, Advs. versus ADDITIONAL COMMISSIONER CGST DELHI WEST COMMISSIONERATE & ORS. .....Respondents Through: Ms. Anushree Narain, SSC, Mr. Apurv Yadav and Mr. Naman Choula, Advs. (33) # CNR No. DLHC010128122025 + W.P.(C) 3109/2025 and CM APPL. 14699/2025 RAJEEV GUPTA .....Petitioner Through: Mr. Abhishek Garg and Mr. Naman Mehta, Advs. versus ADDITIONAL COMMISSIONER CGST DELHI WEST

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 11/08/2026 at 11:47:00

COMMISSIONERATE & ORS. .....Respondents Through: Mr. Anurag Ojha, SSC with Mr. Dipak Raj, Mr. Aryaman Singh Chouhan and Mr. Aditya Chaudhary, Advs. Ms. Anushree Narain, SSC, Mr. Apurv Yadav and Mr. Naman Choula, Advs. Mr. Aditya Singla, SSC-CBIC with Ms. Arya Suresh Nair, Adv. (34) # CNR No. DLHC010128162025 + W.P.(C) 3110/2025 and CM APPL. 14705/2025 SACHIN GUPTA .....Petitioner Through: Mr. Abhishek Garg and Mr. Naman Mehta, Advs. versus ADDITIONAL COMMISSIONER CGST DELHI WEST COMMISSIONERATE & ORS. .....Respondents Through: Mr. Anurag Ojha, SSC with Mr. Dipak Raj, Mr. Aryaman Singh Chouhan and Mr. Aditya Chaudhary, Advs. (35) # CNR No. DLHC010131042025 + W.P.(C) 3140/2025 and CM APPL. 14829/2025 PREM CHAND GUPTA .....Petitioner Through: Mr. Abhishek Garg and Mr. Naman Mehta, Advs. versus ADDITIONAL COMMISSIONER CGST DELHI WEST COMMISSIONERATE & ORS. .....Respondents Through: Ms. Anushree Narain, SSC, Mr. Apurv Yadav and Mr. Naman Choula, Advs. (36) # CNR No. DLHC010131232025 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 11/08/2026 at 11:47:00

+ W.P.(C) 3159/2025 and CM APPL. 14867/2025 PREM CHAND GUPTA .....Petitioner Through: Mr. Abhishek Garg and Mr. Naman Mehta, Advs. versus ADDITIONAL COMMISSIONER CGST DELHI WEST COMMISSIONERATE & ORS. .....Respondents Through: Ms. Anushree Narain, SSC, Mr. Apurv Yadav and Mr. Naman Choula, Advs. (37) # CNR No. DLHC010131652025 + W.P.(C) 3201/2025 and CM APPL. 14933/2025 RAVI AGGARWAL .....Petitioner Through: Mr. Abhishek Garg and Mr. Naman Mehta, Advs. versus THE ADDITIONAL COMMISSIONER CGST, DELHI WEST COMMISSIONERATE & ORS. .....Respondents Through: Mr. Anurag Ojha, SSC with Mr. Dipak Raj, Mr. Aryaman Singh Chouhan and Mr. Aditya Chaudhary, Advs. (38) # CNR No. DLHC010140252025 + W.P.(C) 3373/2025 and CM APPL. 15963/2025 VINAY MITTAL .....Petitioner Through: Mr. Abhishek Garg and Mr. Naman Mehta, Advs. versus ADDITIONAL COMMISSIONER CGST DELHI WEST COMMISSIONERATE & ORS. .....Respondents Through: Ms. Samiksha Godiyal, SSC- CBIC with Mr. Tenzing Namgyal Bhutia and Mr. Ritiwik Narayanan Advs. 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 11/08/2026 at 11:47:00

(39) # CNR No. DLHC010140312025 + W.P.(C) 3380/2025 and CM APPL. 15981/2025 PREM CHAND GUPTA .....Petitioner Through: Mr. Abhishek Garg and Mr. Naman Mehta, Advs. versus ADDITIONAL COMMISSIONER CGST DELHI WEST COMMISSIONERATE & ORS. .....Respondents Through: Ms. Anushree Narain, SSC, Mr. Apurv Yadav and Mr. Naman Choula, Advs. (40) # CNR No. DLHC010140472025 + W.P.(C) 3396/2025 and CM APPL. 16062/2025 ARUN KUMAR JAIN .....Petitioner Through: Mr. Abhishek Garg and Mr. Naman Mehta, Advs. versus ADDITIONAL COMMISSIONER CGST DELHI WEST COMMISSIONERATE & ORS. .....Respondents Through: Mr. Anurag Ojha, SSC with Mr. Dipak Raj, Mr. Aryaman Singh Chouhan and Mr. Aditya Chaudhary, Advs. (41) # CNR No. DLHC010181842025 + W.P.(C) 4231/2025 and CM APPL. 19512/2025 ARUN SHARMA .....Petitioner Through: Mr. Abhishek Garg and Mr. Naman Mehta, Advs. versus ADDITIONAL COMMISSIONER CGST DELHI WEST COMMISSIONERATE & ORS. .....Respondents Through: Ms. Anushree Narain, SSC, Mr. Apurv Yadav and Mr. Naman Choula, Advs. 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 11/08/2026 at 11:47:00

(42) # CNR No. DLHC010275122025 + W.P.(C) 5987/2025 and CM APPL. 27403/2025 NITIN JAIN .....Petitioner Through: Mr. Akhil Krishan Maggu, Mr. Vikas Sareen, Ms. Oshin Maggu, Mr. Aryan Nagpal, Ms. Palak Sarna, Advs. versus UNION OF INDIA & ORS. .....Respondents Through: Mr. Vijay Joshi, CGSC for R-1. Ms. Monica Benjamin, SSC with Ms. Laiba Arif & Ms. Prerika Narang, Advs. (43) # CNR No. DLHC010274502025 + W.P.(C) 6001/2025 and CM APPL. 27476/2025 ANIL JAIN .....Petitioner Through: Mr. Akhil Krishan Maggu, Mr. Vikas Sareen, Ms. Oshin Maggu, Mr. Aryan Nagpal, Ms. Palak Sarna, Advs. versus UNION OF INDIA & ORS. .....Respondents Through: Ms. Monica Benjamin, SSC with Ms. Laiba Arif & Ms. Prerika Narang, Advs. (44) # CNR No. DLHC010274532025 + W.P.(C) 6009/2025 and CM APPL. 27491/2025 RAM KISHORE .....Petitioner Through: Mr. Akhil Krishan Maggu, Mr. Vikas Sareen, Ms. Oshin Maggu, Mr. Aryan Nagpal, Ms. Palak Sarna, Advs. versus UNION OF INDIA & ORS. .....Respondents 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 11/08/2026 at 11:47:00

Through: Ms. Monica Benjamin, SSC with Ms. Laiba Arif & Ms. Prerika Narang, Advs. (45) # CNR No. DLHC010617122025 + W.P.(C) 13065/2025 and CM APPL. 53535/2025 AMIT GUPTA .....Petitioner Through: Mr. Abhishek Garg and Mr. Naman Mehta, Advs. versus ADDITIONAL COMMISSIONER CGST DELHI WEST COMMISSIONERATE & ORS. .....Respondents Through: Ms. Anushree Narain, SSC, Mr. Apurv Yadav and Mr. Naman Choula, Advs. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN O R D E R % 07.08.2026 W.P.(C) 3110/2025 W.P.(C) 5987/2025 W.P.(C) 6009/2025

1.

The only grievance of the Petitioners in these three (03) Writ Petitions is that the maximum amount of penalty that could have been imposed upon each of them was Rs.25,000/-.

2.

Learned counsel representing the Respondents submits that she has instructions to state that each Petitioner in these three (03) Writ Petitions has been penalized for Rs.25,000/- in the Impugned Orders.

3.

In view of the aforesaid statement, the Impugned Orders are modified to the extent that the penalty imposed upon each of the Petitioners shall stand restricted to Rs.25,000/-.

4.

Upon this, learned counsel representing the Petitioners submits 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 11/08/2026 at 11:47:00

that these Writ Petitions are rendered infructuous.

5.

Ordered accordingly. W.P.(C) 2704/2025 W.P.(C) 3107/2025 W.P.(C) 3109/2025 W.P.(C) 3140/2025 W.P.(C) 3159/2025 W.P.(C) 3201/2025 W.P.(C) 3373/2025 W.P.(C) 3380/2025 W.P.(C) 3396/2025 W.P.(C) 4231/2025 W.P.(C) 6001/2025 W.P.(C) 13065/2025

6.

Arguments heard.

7.

Judgment reserved.

8.

A photocopy of the order passed today be kept in the connected matters. ANIL KSHETARPAL, J. SHAIL JAIN, J. AUGUST 07, 2026 s.godara/sp/ad 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 11/08/2026 at 11:47:00

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