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M/S Krishija Optics Limited & Ors. vs. Additional Commissioner CGST Delhi North & Anr.

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W.P.(C)/10189/2026HC DelhiGSTCNR DLHC01032613202624 July 2026Bench: HON'BLE MR. JUSTICE SHAIL JAIN,HON'BLE MR. JUSTICE ANIL KSHETARPAL2 pages
For Petitioner: Mr. Karan Sachdev, Mr. Somesh Jain, Mr. Sumit Khadria and Mr. Sankalp Agrawal, AdvsFor Respondent: Ms. Monica Benjamin, SSC with Ms. Laiba Artif, Adv

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Cause title — parties, addresses and appearances
$~30 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 10189/2026 M/S KRISHIJA OPTICS LIMITED & ORS. .....Petitioners Through: Mr. Karan Sachdev, Mr. Somesh Jain, Mr. Sumit Khadria and Mr. Sankalp Agrawal, Advs. versus ADDITIONAL COMMISSIONER CGST DELHI NORTH & ANR. .....Respondents Through: Ms. Monica Benjamin, SSC with Ms. Laiba Artif, Adv. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN

O R D E R %

24.07.

2026 CM APPL. 47309/2026 (Exemption)

1.

Allowed, subject to all just exceptions.

2.

Application stands disposed of.

W.P.(C) 10189/2026

3.

Through the present Writ Petition, the Petitioners pray for issuance of Writ in the nature of mandamus to comply with the order passed by this Court on 22.08.2023 in W.P.(C) 8520/2022. 4. Alternatively, the Petitioners also pray for adjustment of the seized amount of Rs. 38,84,400/-, along with accrued interest, towards pre-deposit for filing the statutory appeal under Section 107 of the Central Goods and Services Tax, 2017 (‘CGST Act’).

5.

During search of the Petitioners’ premises on 20.10.2020, the 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 30/07/2026 at 15:14:39

Respondents seized an amount of Rs.38,84,400/-, which belonged to the Petitioners. Learned counsel representing the Respondents has apprised this Court that in the previous round of litigation, the Petitioners filed a Writ Petition which was disposed of while directing the Respondents to release the amount. However, the Respondents filed a Special Leave Petition as well as Review Petition, and both came to be dismissed.

6.

In the meantime, the Assessment Order has been passed on 20.03.2026, creating a demand of Rs. 2,09,08,677/-.

7.

At this stage, learned counsel representing the Petitioners submits that the Petitioners confine their prayer to the adjustment of seized amount against the pre-deposit.

8.

Learned counsel representing the Respondents has no objection to the same.

9.

Consequently, if the Petitioners file an appeal under Section 107 of the CGST Act, along with an application for adjustment of the seized amount towards pre-deposit for filing appeal, the application shall be allowed.

10.

Needless to observe that the Petitioners will have to pay the differential amount for making good the complete amount of pre- deposit.

11.

In view of the above position, the present Writ Petition is disposed of.

ANIL KSHETARPAL, J.

SHAIL JAIN, J. JULY 24, 2026/sp/kb 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 30/07/2026 at 15:14:39

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.