Ideal Readymade Garments Private Limited v. Union of India and Ors.
Case brief
What is this about?
Delhi High Court order dated 22.07.2026 by Anil Kshetarpal and Amit Mahajan JJ. in eleven writ petitions (W.P.(C) 10605, 10606, 10608, 10610, 10611, 10614, 10623, 10657, 10663, 10668, 10669/2025) against Union of India and Ors. concerning CGST matters: withdrawal permitted relying on coordinate-bench decision in Ambika Traders W.P.(C) 4853/2025; liberty to file appeal under the Central Goods and Services Tax Act, 2017; objections on consolidated Notice for multiple assessment years and Impugned Order not passed by Proper Officer left open to the Appellate Authority; duplicate FORM GST DRC-7 orders dated 05.02.2025 (penalty Rs. 728,787,484/-; Tax/Cess demand Rs. 364,393,742/-) in Mystic Exim matter referred for rectification on representation within one week; Divine Creations clubbed with Etemad Cargo W.P.(C) 10718/2025 for listing on 06.08.2026.
What did the court decide?
Batch of eleven CGST writ petitions: W.P.(C) 10657/2025 and W.P.(C) 10668/2025 dismissed as withdrawn with liberty to file appeal under the Central Goods and Services Tax Act, 2017; W.P.(C) 10605/2025, 10606/2025, 10608/2025, 10610/2025, 10611/2025, 10623/2025 and 10669/2025 dismissed as withdrawn with liberty to raise all objections (including non-passing by the Proper Officer) before the Appellate Authority; W.P.(C) 10663/2025 disposed of with the Respondents to examine a representation to be filed within one week and rectify any mistake in the two DRC-7 orders dated 05.02.2025; W.P.(C) 10614/2025 directed to be listed with W.P.(C) 10718/2025 on 06.08.2026 in the Supplementary List.