M/S Ld Manufacturing PVT LTD vs. Additional Commissioner, Central Tax And CGST Delhi (North)
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Cause title — parties, addresses and appearances
O R D E R %
2026
By way of the present Writ Petition, the Petitioner seeks issuance of a writ of certiorari for quashing the Order-in-Original dated 17.12.2025 (hereinafter referred to as the ‘Impugned Order’) passed by the Additional Commissioner (Adjudication), CGST Delhi North. The Impugned Order is a consolidated adjudication order passed against as many as thirty (30) noticees.
The Impugned Order came to be passed pursuant to a Show Cause Notice dated 30.06.2025. It is recorded therein that, upon search, the Petitioner’s factory premises were found to be vacant and non-operational for the preceding two years. The order further records that when certain queries were sought to be put to Mr. Parteek Jain, he 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 24/07/2026 at 12:39:26
locked himself inside a room and, after the room was opened with a master key, fled through a window. Subsequently, he participated in the adjudication proceedings. By the Impugned Order, a penalty of Rs. 9,77,93,924/- has been imposed upon the Petitioner under Section 122(1A) of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as ‘CGST Act’) and the corresponding provisions of the Delhi Goods and Services Tax Act, 2017. 3. It is not in dispute that the Petitioner has a statutory alternative remedy of appeal under Section 107 of the CGST Act read with Rule 109A of the Central Goods and Services Tax Rules, 2017. 4. Learned counsel representing the Petitioner submits that proceedings under the Insolvency and Bankruptcy Code, 2016, have been initiated before the National Company Law Tribunal and that orders have been reserved therein.
Be that as it may, the controversy raised in the present petition involves disputed questions of fact requiring adjudication. In view of the availability of an efficacious statutory remedy of appeal under Section 107 of the CGST Act, this Court is not inclined to entertain the present petition under Article 226 of the Constitution of India, particularly when the impugned order is a consolidated adjudication order passed against as many as 30 noticees.
Accordingly, the Writ Petition is disposed of as we are not inclined at this stage to interfere while leaving it open to the Petitioner to avail of the statutory remedy of appeal in accordance with law.
Needless to state, in the event the Petitioner files an application under Section 14 of the Limitation Act, 1963 seeking exclusion of the period during which the present Writ Petition remained pending before this Court, the same shall be considered by the Appellate 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 24/07/2026 at 12:39:26
Authority on its own merits and in accordance with law, without being influenced by the dismissal of the present petition.
ANIL KSHETARPAL, J.
SHAIL JAIN, J. JULY 20, 2026 da/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 24/07/2026 at 12:39:26
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.