Judgment
$~57 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010344212025 + W.P.(C) 7425/2025 & CM APPL. 33267/2025 SHARWAN KUMAR AND SONS .....Petitioner Through:
Mr. Akhil Gupta, Adv.
versus UNION OF INDIA ORS AND .....Respondents Through:
Mr. Akash Verma, SSC, CBIC.
CORAM:
HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN O R D E R %
14.09.2026 1.
The present writ petition has been filed by the Petitioner under Article 226 of the Constitution of India challenging the impugned Order-in-Original dated 04th February, 2025 with DRC-07 on 13th February, 2025 on the ground that the demand raised vide the impugned order has been duplicated.
2.
A common order has been passed against as many as 670 noticee(s). It has been found that on the basis on goods-less invoices ineligible Input Tax Credit has been availed by constituting fake firms.
3.
The Petitioner has a remedy of appeal against the impugned order passed on 04.02.2025. However, learned Counsel representing the Petitioner submits that a duplicate demand has been raised by way of the present impugned order and against the previous order dated 29.01.2025, the Petitioner has already filed an appeal.
4.
Be that as it may, it would not be appropriate to entertain the Writ Petition where a common order has been passed after examining This is a digitally signed order.
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detailed facts against a significantly large number of firms and individuals. The Petitioner can take up this plea before the Appellate Authority. Against the common order passed on 04.02.2025, this Bench has dismissed at least 20 Writ Petitions while relegating the Petitioners to the alternative remedy.
5.
If the Petitioner files an application under Section 14 of the Limitation Act for claiming benefit of the period this case stands in this Court, the same shall be considered by the Appellate Authority in accordance with law.
6.
In view of the above, the Writ Petition stands disposed of.
ANIL KSHETARPAL, J.
SHAIL JAIN, J.
SEPTEMBER 14, 2026/kp/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 16/09/2026 at 12:35:49