India Meteorological Department v. The Commissioner Of Central Tax & ORS.

$~76 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 5064/2026 & CM APPL. 24818/2026, CM APPL. 24819/2026 INDIA METEOROLOGICAL DEPARTMENT .....Petitioner Through:

Ms. Saumya Tandon, CGSC with Mr.

Gaurav Singh Sengar, Adv.

versus THE COMMISSIONER OF CENTRAL TAX & ORS......Respondent Through:

Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advocates

CORAM:

HON'BLE MR. JUSTICE NITIN WASUDEO SAMBRE HON'BLE MR. JUSTICE AJAY DIGPAUL

O R D E R

% 16.04.2026 1.

In case, if the appellant deposits 30% of the liability arising out of the impugned order dated 23rd January, 2025, within a period of three months from today, we make it clear that the appeal so preferred within the said three months along with the deposit of the 30% of the amount reflected in the Order-in-Original, as considered by the counsel for the petitioner on instructions, the appeal of the petitioner be entertained on merits and shall not be dismissed to be barred by limitation.

2.

As far as the amount so deposited, the same be adjusted against the liability if so incurred against the petitioner and if not, same day refunded in accordance with law within a period of 30 days from the date the order so passed in favour of the petitioner.

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 21/04/2026 at 12:12:08

3.

In case if the Appellate Authority decides the issue on merits against the petitioner, the amount can be adjusted as observed hereinabove against the tax liability.

4.

The petition stands disposed of.

5.

The order is passed keeping in mind the peculiar facts and circumstances of the present case, viz. that the petitioner is a wing of Central Government and we are informed that the time was consumed on administrative side for taking approval in the matter of filing appeal and as such there is a delay.

NITIN WASUDEO SAMBRE, J AJAY DIGPAUL, J APRIL 16, 2026/DM/ST 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 21/04/2026 at 12:12:08