Devi Industrial Engineers & ORS. v. Commissioner Of Cgst & ANR.

$~2(SDB) *

IN THE HIGH COURT OF DELHI AT NEW DELHI

+ W.P.(C) 15874/2025 DEVI INDUSTRIAL ENGINEERS & ORS.

.....Petitioners Through:

Mr. Jitin Singhal, Mr. Pravesh Bahuguna and Ms. Hemlata, Advs.

versus COMMISSIONER OF CGST & ANR.

.....Respondents Through:

Mr. Harpreet Singh, SSC with Mr.

Iqbal Singh Bedi, Ms. Suhani Mathur, Mr Jatin Kumar Gaur, Advs. (M:

7836871655)

CORAM:

JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN

O R D E R

% 06.02.2026 1.

The hearing has been done through hybrid mode. CM APPL. 8175/2026 (for modification) in W.P.(C)-15874/2025 2.

The present application has been filed by the Petitioners under Section 151 of the Code of Civil Procedure, 1908 seeking modification of order dated 10th November, 2025 passed by this Court.

3.

The stand of the Petitioners is that a sum of Rs.76,709/- i.e., 100% of the tax amount demanded has been deposited by the Petitioners during the course of investigation. It is prayed that the said amount may be treated as a pre-deposit for filing of the appeal and the appeal shall not be dismissed on the ground of being barred by limitation.

4.

Considering that the tax amount demanded has been deposited by the Petitioners, no further pre-deposit would be liable to be made and the appeal shall be adjudicated on merits and not be dismissed on the ground of being barred by limitation or non-payment of pre-deposit. 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 10/02/2026 at 13:11:19

5.

The application is disposed of in the aforesaid terms. PRATHIBA M. SINGH, J.

SHAIL JAIN, J.

FEBRUARY 06, 2026 kk/ck 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 10/02/2026 at 13:11:19