BharatTaxGST

Sanjay Narang (Proprietor, Narang Steel Industries And Furnishers) vs. Union Of INDIA & Anr.

W.P.(C)/3265/2025HC DelhiGSTCNR DLHC01013310202510 December 2025Bench: HON'BLE MS. JUSTICE PRATHIBA M. SINGH,HON'BLE MR. JUSTICE SHAIL JAIN2 pages
For Petitioner: Mr. Bharat Bhushan Gupta & Mr. Nidhi Gupta, AdvFor Respondent: Mr. Abhinav Singh & Ms. Bharti Yadav, Advs
AI SummaryPartly Allowed

Held

The Court permitted the petitioner to avail the appellate remedy against the demand order. All contentions are left open to be argued before the Appellate Authority.

Facts

The petitioner challenged a show cause notice and an order raising a demand for interest on Input Tax Credit (ITC) reversed due to cancelled dealers. The petitioner had already paid the ITC amount and argued against paying interest.

Key Issues

Whether the petitioner is liable to pay interest on the reversed ITC. Whether the petitioner should be allowed to pursue appellate remedies.

Sections Cited

Section 107

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
$~22 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 3265/2025 & CM APPL. 15336/2025 SANJAY NARANG (PROPRIETOR, NARANG STEEL INDUSTRIES AND FURNISHERS) .....Petitioner Through: Mr. Bharat Bhushan Gupta & Mr. Nidhi Gupta, Adv. versus UNION OF INDIA & ANR. .....Respondent Through: Mr. Abhinav Singh & Ms. Bharti Yadav, Advs. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN

O R D E R %

10.12.

2025

1.

This hearing has been done through hybrid mode.

2.

The present petition has been filed by the Petitioner- Sanjay Narang (proprietor, Narang Steel Industries and Furnishers) under Article 226 of the Constitution of India,inter alia, challenging the Show Cause Notice dated 25th December, 2023 and the subsequent order dated 13th April, 2024. 3. After some hearing the Petitioner’s Counsel submits that he is willing to avail of the Appellate Remedy against the demand which has been raised in order dated 13th April, 2024, which is as under: 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 DH

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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.