2026 (3) TMI 1620

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....- 25-3-2026<br>W. P. (C) 4900/2025 & CM APPL. 22530/2025 - -<br>GST<br>HON&#39;BLE MR. JUSTICE NITIN WASUDEO SAMBRE AND HON&#39;BLE MR. JUSTICE AJAY DIGPAUL For the Petitioner Through: Mr. Akhil Krishan Maggu, Mr. Vikas Sareen, Ms. Oshin Maggu, Mr. Aryan Nagpal, Ms. Mehak Sharma, Advs. For the Respondent Through: Mr. Pranay Mohan Govil, SSC for R-1 & R-2. JUDGMENT PER (ORAL) AJAY DIGPA....

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..../ setting aside the impugned order-in-original bearing number 15/ADJ/AC/204-2025 dated 24.04.2024 having DRC-07 dated 02.05.2024 passed by respondent number 2; And / Or; (iv) issue a writ in the nature of certiorari, or any other writ or direction thereby, quashing / setting aside the impugned order-in-appeal bearing number 35/ADC/Central Tax/Appeal-I/Delhi/2024-2025 dated 17.01.2025 pass....

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....ifference in tax liability, as well as penalties of Rs.4,14,173/- and Rs.20,000/- thereon, along with interest on delayed filing of GSTR 3B returns. 4. The same came to be challenged by way of appeal and decided vide Order in Appeal dated 17.01.2025, whereby the appeal was partially allowed, only to the extent of waiver of the demand of Rs.5,606/-. 5. On the last date of hearing, i.e., 12.12....