$~27 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010420512026 + W.P.(C) 12963/2026 & CM APPL. 60288/2026 SMOOKEY KITCHEN FOODS OPC PVT. LTD .....Petitioner Through: Mr. Nikhil Gupta, Mr. Rochit Abhishek, Mr. Prince Nagpal and Ms. Khushi Gupta, Advs. versus UNION OF INDIA & ORS. .....Respondents Through: Mr.Siddharth Sinha, SPC with Mr.Vivek Nagar GP for R-1 Mr. Ashwini Chawla, Adv. for R-2 Mr. Aditya Singla, SSC-CBIC with Ms. Arya Suresh Nair, Adv, Mr. Akhil Sharma, Adv, Ms. Nehaol Sri L.V., Adv. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MR. JUSTICE BHARAT PARASHAR O R D E R % 30.09.2026 1. Through the present Writ Petition, the Petitioner prays for the following reliefs:- “ (a) Issue a writ of certiorari, and/or any other appropriate writ, order or direction in the nature thereof, quashing and setting aside the Order dated 30.11.2023 passed by Respondent No. 2, to the extent it directs levy and payment of interest at the rate of 18% per annum on the alleged profiteered amount for the period prior to 28.06.2019; (b) Issue a writ of mandamus, and/or any other appropriate writ, order or direction in the nature thereof, directing Respondents to forthwith communicate to the Petitioner the mechanism and requisite particulars for deposit of the State Government component of the alleged profiteered amount, the Petitioner having 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 05/10/2026 at 11:05:54 already deposited the Central Government component thereof.” 2. The Petitioner has already deposited 50% of the profiteered amount, which is a component belonging to the Centre. 3. The Petitioner filed the Writ Petition claiming that there is no fund created for deposit of the amount belonging to the State component (Uttar Pradesh). 4. Mr. Sinha, learned counsel representing the Respondent submits that a decision has been taken that till creation of fund, the Petitioner may be permitted to deposit the amount with the Central Consumer Welfare Fund. 5. Prayer (a) of the Petitioner is with regard to deposit of interest. 6. As per the judgment passed by the Principal Bench of the GST Appellate Tribunal in DGAP Vs. Procter & Gamble Group, (2025) 35 Centax 77 (Tri. GST Delhi), the interest is payable w.e.f. 28.06.2019. In this case, the Petitioner has been directed to pay interest upto 30.06.2019. Hence, the Petitioner is only required to pay three (03) days interest. 7. The component of interest for the period of three (03) days shall be calculated by the DGAP (Respondent no. 3) within next two weeks and thereupon the Petitioner shall deposit the amount within next two (02) weeks. 8. In terms of the aforesaid directions, the Writ Petition along with pending application, stands disposed of. ANIL KSHETARPAL, J BHARAT PARASHAR, J SEPTEMBER 30, 2026/DH/SG 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 05/10/2026 at 11:05:54