$~40 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 16491/2025 & CM APPL. 67560/2025 SHIVAM IRON STORE THROUGH PROPRIETOR JAGDISH RAI BANSAL .....Petitioner Through: Mr. Samarth, Adv. versus UNION OF INDIA & ANR. .....Respondents Through: Ms. Monica Benjamin, SSC with Ms. Nancy Jain, Adv. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN O R D E R % 09.12.2025 1. This hearing has been done through hybrid mode. 2. The present petition has been filed, inter alia, challenging the impugned Order-in-Original dated 3rd February, 2025 whereby a demand of Rs.25,75,04,496/- has been raised against the Petitioner. 3. It appears that notice was inadvertently issued in this matter on 30th October, 2025. The said Order-in-Original which is challenged in the present petition i.e., dated 3rd February, 2025 was previously challenged in W.P.(C) 4528/2025 wherein a detailed order was passed and the Petitioner was permitted to avail of its appellate remedy. The said writ petition was disposed of on 8th April, 2025 in the following terms: “22.In this view of the matter, this Court is of the opinion that the Petitioner having been supplied with all the RUDs and having had an opportunity to file a reply, chose not to appear in the personal hearing before the adjudicating authority, when the final hearing took place. Therefore, these actions of the Petitioner cannot result in raising a grievance today in respect of the RUDs. The prayer in this writ petition are as under: 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 12/12/2025 at 13:45:54 “a) Issue a writ of Certiorari or any other appropriate writ or order thereby quashing the show cause notice dated 24.07.2024 and consequently order dated 03.02.2025; in or alternative issue a writ of Certiorari or any other appropriate writ or order thereby directing the respondents to supply relied upon documents and· give a personal hearing in adjudication and thereafter pass an speaking order. b)Pass such other or further orders as this Hon'ble Court may deem fit and proper in the facts and circumstances of the case in the interest of justice and to meet the ends of justice.” 23.In view of the fact that all the RUDs have been supplied and adequate notice for hearing has been given to the Petitioner, there is no violation of principles of natural justice. There is also no jurisdictional error. 24.Considering the same, this Court is of the opinion that the Petitioner ought to avail of its remedies in accordance with law under Section 107 of the CGST Act. 25.Ld. Counsel for the Petitioner submits that if the Petitioner is relegated to the appellate authority, the pre-deposit would have to be made under Section 107 of the CGST Act and since Rs.70 lakhs of the Petitioner is already lying with the GST Department which has not been returned, the appeal may be considered without a pre-deposit. 26.Let this prayer be made before the concerned appellate authority itself which shall consider the same in accordance with law. 27.The petition is disposed of in these terms. All pending applications, if any, are also disposed of.” 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 12/12/2025 at 13:45:54 4. Ld. Counsel for the Petitioner submits that the Notification no.6/2020- Central Tax dated 3rd February, 2020 has also been challenged in this petition. 5. However, in view of this Court, a second challenge said to the same order in original dated 3rd February, 2025 cannot be permitted. In fact, in terms of the earlier order dated 8th April, 2025, the Petitioner has already filed the appeal as well. 6. In this view of the matter, the petition is dismissed with costs of Rs.10,000/- to be paid by the Petitioner to the Delhi High Court Bar Association. The bank details of the Delhi High Court Bar Association are as under: ● Name: Delhi High Court Bar Association ● Account No.: 15530100000478 ● IFSC Code: UCBA0001553 ● Bank & Branch: UCO Bank, Delhi High Court 7. The costs shall be deposited within two weeks. 8. The present petition is disposed of in said terms. Pending applications, if any, are also disposed of. 9. List for compliance on 12th January, 2026. PRATHIBA M. SINGH, J. SHAIL JAIN, J. DECEMBER 9, 2025 dj/ss 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 12/12/2025 at 13:45:54