$~28 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 3630/2025 and CM APPL. 16953/2025 M/S MINIFLEX CABLES MANUFACTURES LLP .....Petitioner Through: Mr. Vineet Bhatia, Adv. versus UNION OF INDIA AND ORS. .....Respondents Through: Mr. Abhinav Singh, Ms. Swegha Agarwal, Mr. Sarthak Garg, Mr. Surendra Kumar Advs. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN O R D E R % 07.07.2026 1. The present writ petition has been filed seeking the following prayer: “(a) Issue an appropriate writ, order, or direction thereby setting aside the impugned Order-In-Original in FORM GST DRC-07 dated 23.08.2024 bearing Reference No.ZD070824082181D. (b) Issue an appropriate writ, order, or direction thereby setting aside the impugned Order of Rejection application for rectification dated 29.11.2024 bearing Reference No. ZD071124040185S. (c) Issue an appropriate writ, order, or direction thereby setting aside the impugned demand of tax, interest and penalty amounting to Rs.14,25,15,644/- (d) Issue an appropriate writ, order or direction to declare the Notification no. 9/2023-Central tax dated 31.03.2023 and Notification No. 56/2023- Central Tax dated 28.12.2023 as ultra vires to the Central Goods and Service 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 09/07/2026 at 11:02:19 Tax Act, 2017. (e) Issue an appropriate writ, order or direction to declare the Notification no. 9/2023-State tax dated 22.06.2023 and Notification No. 56/2023- State Tax dated 11.07.2024 as ultra vires to the Delhi Goods and Service Tax Act, 2017. (f) Direct the Respondents to form an appropriate "Appellate Authority" in accordance with law. (g) Issue an appropriate writ, order or direction to declare of the orders dated 06.12.2024, 09.08.2024, 16.11.2023, 07.11.2023, 16.10.2023 and 29.09.2023 issued by the Department of Trade and Taxes, Government of National Capital Territory of Delhi, as ultra vires being beyond the provisions of the parent Act. i.e., Delhi Goods and Service Tax Act. 2017.” 2. In substance, the Petitioner’s case has been noticed in the order dated 24.03.2025 which reads as under; “1. This hearing has been done through hybrid mode. 2. The Petitioner's case is that there was a typographical error in its annual return, though clearly in the monthly returns of the Petitioner business, there was no mistake. The Department however, has now taken the Petitioners' annual return as the basis to raise the present demand against the Petitioner. 3. According to the Petitioner the actual tax liability is Rs.82,80,176/-and not Rs.8,21,80,176/-. The latter has been taken to be the correct tax liability despite the fact that the same would not even match with the other records which are filed by the Petitioner. 4. Issue notice. Ld. Counsel for the Respondent accepts notice. Let reply be filed within four weeks. Rejoinder thereto, if any, be filed within two weeks thereafter. 5. No coercive steps shall be taken in the meantime. 6. List before the Joint Registrar on 30th April, 2025 for completion of pleadings. 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 09/07/2026 at 11:02:19 7. List before the Court on 17th July, 2025.” 3. Learned counsel representing the Respondents submits that the matter may be remitted back to the Assessing Authority for reconsideration and the Department has no objection to this. 4. In view of the consensus arrived at between the parties, the impugned Order-In-Original dated 23.08.2024 is set aside. The matter is remanded to the Assessing Authority for fresh adjudication after considering all the contentions and material that may be placed on record by the Petitioner, in accordance with law. 5. The Assessing Authority shall pass a fresh order within a period of six months from today. 6. The Parties, through their learned counsels, shall appear before the Assessing Authority on 16.07.2026. 7. The writ petition along with all pending applications, if any, stands disposed of in the above terms. ANIL KSHETARPAL, J. SHAIL JAIN, J. JULY 07, 2026 Pallavi/dg 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 09/07/2026 at 11:02:19