Disposed

Rus Education India Pvt. Ltd. v. the Principal Additional Directorate General of Goods and Services Tax Intelligence and Ors.

Delhi HC14 May 2025W.P.(C)/6407/2025

Case brief

AI extract

What is this about?

Petitioner sought adjustment of sums in bank accounts attached by DGGI towards the pre-deposit required under Section 107 CGST Act for appealing a demand order. The Court permitted such adjustment, directed deposit of the balance with the appeal by a fixed date, and disposed of the petition.

What the court decided

AI extract

Rus Education India Pvt. Ltd. Vs the Principal Additional… — GST and Indirect Tax | Delhi HC (2025)

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$~41

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IN THE HIGH COURT OF DELHI AT NEW DELHI

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- W.P.(C) 6407/2025 & CM APPL. 29214/2025 RUS EDUCATION INDIA PVT LTD .....Petitioner

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Through: Dr. Avinash Paddar, Ms. Samiksha Goswami, Ms. Rudrani Mishra & Mr. Awadesh Sharma, Advocates.

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versus

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THE PRINCIPAL ADDITIONAL DIRECTORATE GENERAL OF GOODS AND SERVICES TAX INTELLIGENCE AND ORS.

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.....Respondents Through: Appearance not given.

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CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE RAJNEESH KUMAR GUPTA

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O R D E R % 14.05.2025

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This hearing has been done through hybrid mode. CM APPL. 29215/2025, CM APPL. 29216/2025 (for exemption)

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Allowed, subject to all just exceptions. Applications are disposed of. W.P.(C) 6407/2025 & CM APPL. 29214/2025

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The present petition has been filed by Petitioner – Rus Education India Pvt. Ltd. under Articles 226 & 227 of the Constitution of India seeking directions to the Respondent- Directorate General of Goods and Service Tax Intelligence Department (hereinafter, DGGI), to de-attach the bank accounts of the Petitioner which were provisionally attached vide orders dated 1^st August, 2023, 3^rd May, 2024 & 24^th July, 2024.

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The short prayer of the Petitioner in the present petition is that the amounts lying in the attached bank accounts of the Petitioner may be adjusted

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W.P.(C) 6407/2025

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Page 1 of 3

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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 01/07/2025 at 22:02:28

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towards the pre-deposit that has to be made by the Petitioner in a challenge to the order dated 1^st February, 2025 u/s 107 of the Central Goods and Service Tax Act, 2017 (hereinafter, ‘CGST Act’), .

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Vide the said order dated 1st February, 2025, the demand raised against the Petitioner is to the tune of Rs. 441,12,91,128/- which includes demands raised under the CGST, SGST Acts, along with interest and penalty.

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It is submitted by the Petitioner that they wish to avail of the appellate remedy under Section 107 of the CGST Act against the said order dated 1st February, 2025.

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According to the Petitioner, the three bank accounts of the Petitioner are lying attached. The details of the same are stated as under:

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Ld. counsel for the Petitioner prays that the amounts and FDs which are lying in the abovementioned bank accounts may be permitted to be utilised or adjusted towards pre-deposit amount for the appeal u/s 107 of the CGST Act. Considering the fact that the said bank accounts are lying attached and the entire sum is now with the DGGI, for the purpose of pre-deposit mandated

W.P.(C) 6407/2025

Page 2 of 3

under section 107 of the CGST Act, the Petitioner is permitted to pay the predeposit amount after adjusting the sum which is lying in the bank accounts as also the FDs, as per the table above.

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Mr. Anurag Ojha, ld. Counsel submits that in order to avoid any confusion, the Appellate Authority would be advised to adjust the amounts lying in the bank accounts towards partial satisfaction of the pre-deposit on behalf of the Petitioner herein.

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The remaining amount of the pre-deposit under section 107 of the CGST Act, shall be deposited with the Appellate Authority along with the appeal which shall now be filed by 10^th July, 2025.

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If the appeal is filed by the Petitioner by 10th July, 2025, along with the mandatory pre-deposit, the same shall be adjudicated upon merits and shall not be dismissed on the ground of limitation or on the ground of deficiency of pre-deposit amount.

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It is also made clear that the observations made by this Court in the present petition shall have no bearing upon the decision of the appellate authority.

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The petition is disposed of in the above terms. Pending applications, if any, stands disposed of.

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PRATHIBA M. SINGH, J

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RAJNEESH KUMAR GUPTA, J

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MAY 14, 2025/ da/ss

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W.P.(C) 6407/2025

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Page 3 of 3

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Rus Education India Pvt. Ltd. v. the Principal Additional Directorate General of Goods and Services Tax Intelligence and Ors.

Case brief

What is this about?

What the court decided

Rus Education India Pvt. Ltd. v. the Principal Additional Directorate General of Goods and Services Tax Intelligence and Ors.

Case brief

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What the court decided

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