$~47 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010317092025 + W.P.(C) 6836/2025 and CM APPL. 30995/2025 APPLIED COMMUNICATIONS AND CONTROL...Petitioner Through: Mr. Rajat Mittal, Mr. Priyanshu and Mr. Subham Kumar, Advs. Versus ASSISTANT COMMISSIONER OF CGST & ANR ...Respondents Through: Mr. Aditya Singla, SSC, CBIC with Ms. Arya Suresh Nair, Ms. Shreya, Mr. Dhananjay Gautam, Mr. Akhil, Ms. Sakshi Chandna, Advs. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN O R D E R % 07.08.2026 1. Learned Counsel appearing on behalf of the Petitioner, after making submissions for some time, seeks permission to withdraw the present Writ Petition in order to avail the remedy of an appeal against the Order dated 03rd February, 2025. Learned Counsel, however, submits that the Petitioner has already deposited a sum of Rs.7,17,500/- (Rupees Seven Lakh Seventeen Thousand Five Hundred only) during the course of investigation, which may be adjusted towards the pre-deposit required for maintaining the appeal. 2. Learned Counsel appearing on behalf of the Respondent, on the 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 11/08/2026 at 11:51:20 other hand, submits that the aforesaid amount of Rs.7,17,500/- (Rupees Seven Lakh Seventeen Thousand Five Hundred only) cannot be adjusted towards the statutory pre-deposit, as the said amount was deposited during the course of investigation. 3. This Court has considered the submissions advanced by learned Counsel for the parties. It may be noted that the requirement of pre- deposit is intended to ensure that only such appeals as raise a substantial, arguable or debatable issue are filed. 4. In the present case, the Petitioner is required to deposit 10% of the liability arising under the Order dated 03rd February, 2025. Since the Petitioner has already deposited a sum of Rs.7,17,500/- (Rupees Seven Lakh Seventeen Thousand Five Hundred only) during the course of investigation, this Court is of the view that the said amount may be given credit towards the statutory pre-deposit. It is, however, clarified that the Petitioner shall make good such deficiency by depositing the balance amount in the requisite pre-deposit. The Petitioner shall, accordingly, be entitled to credit for the sum of Rs.7,17,500/- (Rupees Seven Lakh Seventeen Thousand Five Hundred only) already deposited. 5. All contentions of the Petitioner are left open. The Appellate Authority shall independently consider and adjudicate upon all the contentions which may be urged by the Petitioner before it. 6. In case the Petitioner files an application before the Appellate Authority under Section 14 of the Limitation Act, 1963, seeking exclusion of the period during which the present Writ Petition remained pending before this Court, the Appellate Authority shall consider the same in accordance with law and in a pragmatic manner. 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 11/08/2026 at 11:51:20 7. In view of the foregoing, the present Writ Petition, along with the pending application(s), if any, stands disposed of. ANIL KSHETARPAL, J. SHAIL JAIN, J. AUGUST 7, 2026 Pallavi/MM 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 11/08/2026 at 11:51:20