$~265 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 5112/2025 & CM APPL. 23365/2025 M/S UA INDIA SOURCING LLP .....Petitioner Through: Ms. Samiksha Godiyal, SSC – CBIC with Mr. Tenzing N., Advocate. versus COMMISSIONER OF CGST DELHI SOUTH AND ORS. .....Respondents Through: Ms. Vaishali Gupta, Panel Counsel (Civil), GNCTD. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE RAJNEESH KUMAR GUPTA O R D E R % 22.04.2025 1. This hearing has been done through hybrid mode. W.P.(C) 5112/2025 & CM APPL. 23365/2025 (for interim relief) 2. The present petition has been filed by the Petitioner inter alia challenging the impugned order dated 9th January, 2025, where a demand of tax to the tune of Rs.1,57,81,899/- has been raised against Petitioner. 3. The case of the Petitioner is that the said amount had already been paid by the Petitioner which is reflected in the GST portal under two ARN numbers namely AD070919000677O and AD070919000673W. 4. The submission on behalf of the Respondents (hereinafter collectively ‘the Department’) is that insofar as the two ARN numbers are concerned, the Department has tried to verify the payment, however, the remark that comes up is ‘no record found’. Other than the said ARNs the Petitioner has not provided any proof to substantiate his claim of the amount being paid. 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 28/04/2025 at 14:40:50 5. Today, the Court had queried the Petitioner as to why a bank statement is not being placed on record showing the payment of the amount to which there is no satisfactory reply. 6. In view thereof, let the Petitioner challenge the impugned order by way of an appeal after making the requisite pre-deposit under Section 107(6) of the Central Goods and Services Tax Act, 2017 and satisfy the appellate authority in respect of the payment which is stated to have been made by the Petitioner. 7. At this stage, it is submitted that the amount was deposited by the Petitioner’s Chartered Accountant from his own bank account. 8. The present writ petition has been disposed of with liberty to the Petitioner to file an appeal within 30 days. If the appeal is filed within a period of 30 days the same shall not be dismissed on the grounds of limitation. 9. The petition is disposed of in the above terms. Pending applications, if any, are also disposed of. PRATHIBA M. SINGH, J. RAJNEESH KUMAR GUPTA, J. APRIL 22, 2025/PB/Ar. 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 28/04/2025 at 14:40:50