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Ms Monnet Projects INDIA Private Limited vs. UOI & Ors

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W.P.(C)/3491/2026HC DelhiGSTCNR DLHC01010220202622 September 2026Bench: HON'BLE MR. JUSTICE ANIL KSHETARPAL,HON'BLE MR. JUSTICE BHARAT PARASHAR2 pages
For Petitioner: Mr. Sunil Upadhyay and Mr. Gaurav Aggarwal, AdvsFor Respondent: Mr. Ajit Kumar Pathak, SPC along with Mr. Rajiv Kumar Sinha & Ms. Akriti Pathak, Advs. for R-1/UOI. Ms. Urvi Mohan and Mr. Sumit Kumar, Advs. for R-2. Ms. Namrah Nasir, Jr. Standing Counsel for CGST for R-3

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Cause title — parties, addresses and appearances
$~14 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010102202026 + W.P.(C) 3491/2026 and CM APPL. 16849/2026 MS MONNET PROJECTS INDIA PRIVATE LIMITED .....Petitioner Through: Mr. Sunil Upadhyay and Mr. Gaurav Aggarwal, Advs. versus UOI & ORS .....Respondents Through: Mr. Ajit Kumar Pathak, SPC along with Mr. Rajiv Kumar Sinha & Ms. Akriti Pathak, Advs. for R-1/UOI. Ms. Urvi Mohan and Mr. Sumit Kumar, Advs. for R-2. Ms. Namrah Nasir, Jr. Standing Counsel for CGST for R-3. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MR. JUSTICE BHARAT PARASHAR

O R D E R % 22.09.2026

1.

Learned counsel representing the parties do not dispute that in view of the averment made in paragraph 10 of affidavit of Mr. Avinash Kumar, Assistant Commissioner(Ward-03), Vyapar Bhawan, I.P. Estate, New Delhi, dated 16.09.2026, the impugned order passed on 25.12.2023 is liable to be set aside.

2.

Paragraph 10 of the affidavit dated 16.09.2026 reads as under:- “10. That upon such verification, it is respectfully submitted that in the Form GSTR-3B for the month of March, F.Y. 2017-18, the Petitioner had reversed ITC as under: (i) ₹24,971/- under the IGST head; and (ii) ₹l,72,854/- each under the CGST and SGST heads”. 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 23/09/2026 at 11:22:24

3.

Keeping in view the aforesaid undisputed position, the impugned order dated 25.12.2023 is set aside.

4.

With these observations, the present Writ Petition, along with pending application, is disposed of. ANIL KSHETARPAL, J. BHARAT PARASHAR, J. SEPTEMBER 22, 2026/sp/ad 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 23/09/2026 at 11:22:24

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