Pankaj Aggarwal vs. The Commissioner CGST Delhi West & Anr.
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Heard together (2 matters)
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O R D E R %
2026 W.P.(C) 8995/2026 W.P.(C) 9026/2026
These two Writ Petition are filed by the Petitioner under Article 226 of the Constitution of India, inter-alia, assailing the Show Cause 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 05/08/2026 at 12:09:01
Notice and consequent common order dated 30.12.2025 (hereinafter the impugned order) passed by the Additional Commissioner, Ward 207, Zone 11, Delhi under the provisions of Section 74 of the CGST Act.
On 29th July, 2026, the following order was passed:
“1. Learned counsel representing the Respondents fairly submits that, in the event there is any genuine error on the part of the Petitioner, she will examine the same and assist the Court on the next date of hearing.
List on 03.08.2026 in the Supplementary List.
A photocopy of the order passed today be kept in the connected matter.”
Learned Counsel representing the Respondent submits that a comprehensive order has been passed by the Adjudicating Authority after considering various aspects of matter and it will not be appropriate to bifurcate the impugned order in two different parts. She further submits that the Petitioner has a remedy of Appeal against the impugned order, which is common in both these Writ Petitions.
Learned Counsel representing the Petitioner submits that the Petitioner is required to make a deposit of 10% of the amount assessed in the impugned order. The Petitioner further claims that he has wrongly been denied the benefit of an amount of Rs.19 crores, which has already been paid by him during the import.
On perusal of records, it is reflected that the Petitioner is only required to pay 10% of the total amount assessed by the Adjudicating Authority which comes to Rs. 2.3 crores. The total demand is more than Rs. 23 crores. 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 05/08/2026 at 12:09:01
Moreover, if ultimately, the amount is not found payable by the Petitioner, the pre-deposit amount is required to be returned.
Additionally, the Petitioner may file an appropriate application before the Appellate Authority for reducing the amount of pre-deposit.
With these observations, both these Writ Petitions are disposed of. The Petitioner is relegated to the remedy of Appeal. ANIL KSHETARPAL, J SHAIL JAIN, J AUGUST 3, 2026/pd/hp 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 05/08/2026 at 12:09:01
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