Hg Graphics Private LTD vs. Principal Commissioner CGST, C.R Building, Ip Estate, New Delhi And Anr.

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W.P.(C)/5661/2025HC DelhiGSTCNR DLHC01025144202530 April 2025Bench: HON'BLE MS. JUSTICE PRATHIBA M. SINGH,HON'BLE MR. JUSTICE RAJNEESH KUMAR GUPTA3 pages

For Petitioner: Ms. Priyanka Goel, Advocate (Mob. 9716544664)For Respondent: Mr. Anurag Ojha, SSC with Mr. Subham Kumar and Mr. Dipak Raj, Advocates for R-1 & 2. 103

AI SummaryPartly Allowed

Facts

The petitioner filed two writ petitions challenging two separate orders raising demands for the same period (July 2017 to March 2023) based on allegedly the same transactions. One of the demands involved allegations of fraudulent availment of Input Tax Credit by a third party.

Held

The Court directed the petitioner to approach the Commissioner Appeals for both orders. Pre-deposit was ordered for only one demand, with credit for an already deposited amount. Appeals filed within 30 days would be adjudicated on merits and not dismissed for limitation.

Key Issues

Whether double demands can be raised for the same period and transactions. The procedure for pre-deposit and appeal in such cases.

Sections Cited

Section 107

AI-generated summary — verify with the full judgment below

Heard together (2 matters)

W.P.(C) 5474/2025

W.P.(C) 5661/2025

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

Cause title — parties, addresses and appearances

W.P.(C) 5474/2025 Page 1 of 3 $~76 & 103 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 5474/2025 & CM APPL. 24950/2025 HG GRAPHICS PRIVATE LTD .....Petitioner Through: Ms. Priyanka Goel, Advocate (Mob. 9716544664). versus PRINCIPAL COMMISSIONER CGST, C.R BUILDING, IP ESTATE, NEW DELHI .....Respondent Through: Mr. Anurag Ojha, SSC with Mr. Subham Kumar and Mr. Dipak Raj, Advocates for R-1 & 2. 103 + W.P.(C) 5661/2025 & CM APPL. 25798/2025 HG GRAPHICS PRIVATE LTD .....Petitioner Through: Ms. Priyanka Goel, Advocate. versus PRINCIPAL COMMISSIONER CGST, C.R BUILDING, IP ESTATE, NEW DELHI AND ANR. .....Respondents Through: Mr. Anurag Ojha, SSC with Mr. Subham Kumar and Mr. Dipak Raj, Advocates for R-1 & 2. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE RAJNEESH KUMAR GUPTA

O R D E R % 30.04.2025

This hearing has been done through hybrid mode.

These two writ petitions are filed by the Petitioner under Article 226 of the Constitution of India challenging the impugned orders dated 02nd 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 01/07/2025 at 23:53:54 February, 2025 and 29th January, 2025, passed by the Additional Commissioner, CGST, Delhi East and Additional Commissioner, CGST, Delhi North, respectively.

The main ground on which the challenge has been raised in writ juri iction is that both the orders relate to the period July, 2017 to March, 2023. It is stated that the demands have been raised taking into consideration the same transactions. In respect of order dated 02nd February, 2025 issued by CGST, the demand is of Rs. 2,55,58,760/-. In respect of order dated 29th January, 2025 the demand by DGST is of Rs. 2,61,32,576/-.

Ms. Priyanka Goyal, ld. Counsel for the Petitioner submits that the transactions being the same, double demand could not have been raised against the Petitioner.

In one of the matters, i.e. W.P.(C) 5661/2025, the allegation is of fraudulent availment of Input Tax Credit by a third party in which the Petitioner has also received a demand. The Petitioner is also stated to have deposited a sum of Rs. 30,00,000/-.

Considering the nature of the matter, since there are two demands in respect of the same period and there could be some overlap, it is directed that the Petitioner may approach the Commissioner Appeals under Section 107 of the Central Goods and Services Tax Act, 2017, in respect of both orders.

However, at this stage the pre-deposit shall be made in respect of only one of the demands, i.e., the demand raised under order dated 02nd February, 2025. Further, while making the pre-deposit credit for the amount of Rs. 30,00,000/- which is already stated to have been deposited shall also be given.

This shall be, however, subject to any further orders the Appellate Authority may pass. 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 01/07/2025 at 23:53:54 9. The Petitioner is permitted to file an appeal within a period of 30 days from today along with the pre-deposit of 10% after deduction of the amount of Rs. 30,00,000/-. If the same is filed within 30 days, both the appeals shall be adjudicated on merits and shall not be dismissed on grounds for limitation.

10.

Accordingly, both the writ petitions are disposed of in above terms. Pending application(s), if any, are also disposed of. PRATHIBA M. SINGH, J RAJNEESH KUMAR GUPTA, J APRIL 30, 2025/MR/msh 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 01/07/2025 at 23:53:54

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.