$~16 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 9140/2026, CM APPL. 42932/2026 and CM APPL. 42933/2026 RPA ALLIANZ INDUSTRIES THROUGH ITS PROPRIETOR RAJAN AGARWAL .....Petitioner Through: Mr. Adv. (appearance not given) versus UNION OF INDIA & ORS. .....Respondents Through: Mr. Shashank Sharma, Senior Standing Counsel and Ms. Malika Kumari Adv.for R-2, 3 CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN O R D E R % 10.07.2026 1. The present writ petition has been filed under Article 226 of the Constitution of India inter alia seeking issuance of a writ of certiorari for quashing the Order dated 25.03.2026. The impugned order has been passed on the allegation that the Petitioner has wrongly availed excess Input Tax Credit. Admittedly, the impugned order is appealable under Section 107(6) of the Central Goods and Services Tax Act, 2017 before the Appellate Authority. 2. Learned Counsel appearing for the Petitioner submits that the Petitioner would be required to make the prescribed pre-deposit for availing the statutory remedy of appeal. It is, therefore, contended that the said remedy is not efficacious. 3. This Court has considered the submissions. The requirement of making a pre-deposit of 10% of the disputed amount cannot be said to be excessive or onerous. Accordingly, the Petitioner is relegated to 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 14/07/2026 at 11:39:54 avail the statutory remedy of appeal in accordance with law. 4. In view of the above, the present writ petition, along with all pending applications, if any, stands disposed of. ANIL KSHETARPAL, J SHAIL JAIN, J JULY 10, 2026 Pallavi/rm 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 14/07/2026 at 11:39:54