BharatTaxGST

Ms Rohan Metals Private Limited vs. Union Of INDIA & Ors.

Original PDF →
W.P.(C)/9935/2026HC DelhiGSTCNR DLHC01031588202622 July 2026Bench: HON'BLE MR. JUSTICE SHAIL JAIN,HON'BLE MR. JUSTICE ANIL KSHETARPAL3 pages
For Petitioner: Mr. Kunwar Gangesh Singh, AdvFor Respondent: Mr. Kshitij Chhabra, SPC with Mr. Hardik Nain, Adv. for R-1. Mr Gopesh Jindal, Adv. for UOI. Mr. Harpreet Singh, SSC with Mr. Iqbal Singh Badi, Mr. Jatin Gaur and Ms. Suhani Mathur, Advs. for R-2. Ms. Sarika Singh, SPC for UOI along with R-1

No AI summary yet for this judgment.

Cause title — parties, addresses and appearances
$~94 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 9935/2026, CM APPL. 46217/2026 MS ROHAN METALS PRIVATE LIMITED .....Petitioner Through: Mr. Kunwar Gangesh Singh, Adv. versus UNION OF INDIA & ORS. .....Respondents Through: Mr. Kshitij Chhabra, SPC with Mr. Hardik Nain, Adv. for R-1. Mr Gopesh Jindal, Adv. for UOI. Mr. Harpreet Singh, SSC with Mr. Iqbal Singh Badi, Mr. Jatin Gaur and Ms. Suhani Mathur, Advs. for R-2. Ms. Sarika Singh, SPC for UOI along with R-1. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON’BLE MR. JUSTICE AMIT MAHAJAN

O R D E R %

22.07.

2026

1.

Through the present Writ Petition, the Petitioner, inter alia, seeks quashing of the summons dated 03.09.2025 and 08.07.2026 issued by Respondent No. 2, as well as the sealing memo dated 09.06.2026 issued by Respondent No.

3.

The Petitioner further seeks a direction to Respondent No. 3 to de-seal the Petitioner’s business premises situated at Ground Floor, Khasra No. 25/5 and 26/1/1, Village Shahbad Daulatpur, New Delhi–110042. 2. The case of the Petitioner is that proceedings were initially initiated by Respondent No. 2 under Section 70 of the Central Goods and Services Tax Act, 2017 vide summons dated 03.09.2025. It is 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 25/07/2026 at 11:57:51

alleged that thereafter Respondent No. 3 initiated parallel proceedings under Section 67 of the Delhi Goods and Services Tax Act, 2017 [‘DGST Act’] in respect of the same subject matter, culminating in the sealing of the Petitioner’s business premises on 09.06.2026. 3. As per the proceedings initiated under Section 67(4) of the DGST Act, the Petitioner was required to produce books of accounts and relevant records and to cooperate with the proceedings. It is stated that when the premises were visited by the concerned officer on 09.06.2026, the same were found locked. An attempt was made to contact the Petitioner, and subsequently the Petitioner informed the authorities that he was away at Haridwar.

4.

The Respondents have contended that the Petitioner is at liberty to seek removal of the seals by making an appropriate representation and by producing the requisite books of accounts and documents before the concerned authority. The Petitioner, on the other hand, submits that representations have already been made; however, no copy of such representation has been placed on record, nor has the date of such representation been disclosed.

5.

In view of the aforesaid circumstances, this Court is of the view that the Petitioner may first avail the opportunity of making a comprehensive representation before the concerned authority, along with the relevant books of accounts and documents, seeking de- sealing of the premises.

6.

Accordingly, the present Writ Petition is disposed of with liberty to the Petitioner to file an appropriate representation before Respondent No. 3 within a period of one (01) week from today. Upon receipt of such representation, along with the requisite documents, Respondent No. 3 shall consider and decide the same expeditiously, 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 25/07/2026 at 11:57:51

preferably within a period of two (02) weeks thereafter, in accordance with law.

7.

It is clarified that this Court has not examined the merits of the rival contentions raised by the parties.

8.

The Writ Petition stands disposed of in the above terms.

ANIL KSHETARPAL, J.

AMIT MAHAJAN, J. JULY 22, 2026/kp/pal 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 25/07/2026 at 11:57:51

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.