Disposed

M/S Tirzah Industries v. Union of India and Ors.

Delhi HC23 Apr 2026W.P.(C)/5450/2026

Case brief

AI extract

What is this about?

Petitioners contended that no mandatory pre-deposit for appeal was required as it post-dated the show cause notice. The court directed them to raise this point before the Appellate Authority with supporting judgments and reserved liberty accordingly, disposing of the petitions.

What did the court decide?

Liberty reserved to petitioner to contest the pre-deposit issue before the Appellate Authority; petitions disposed of.

M/S Tirzah Industries Vs Union of India and Ors. — GST and Indirect Tax | Delhi HC (2026)

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$~64 & 67 & 72 & 73

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IN THE HIGH COURT OF DELHI AT NEW DELHI

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- W.P.(C) 5450/2026 & CM APPL. 26650/2026 & CM APPL. 26651/2026

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	M/S TIRZAH I	NDUSTRIES		.....Petitioner
	UNION OF IND	Through: versus IA AND ORS	Mr. Mr.	Pradeep Singh Rawat and Abhinav Kalra, Advocates .....Respondents
67		Through:	Mr. Cou Adv Mr. Ms. Cha	Abhishek Maratha, Sr. Panel nsel with Ms. Nupur Sharma, ocate for R-1/UOI Shubham Tyagi, SSC, CBIC with Navruti Ojha and Mr. Rishabh uhan, Advocates for R-3
+	W.P.(C) 5473/ 26698/2026	2026 & CM	APP	L. 26697/2026 & CM APPL.
	M/S NEW BH	ARAT WIRE IN	DUS	TRIES .....Petitioner
72	UNION OF IN	Through: versus DIA AND ORS Through:	Mr. Mr. Mr. Ms. Cha	Pradeep Singh Rawat and Abhinav Kalra, Advocates .....Respondents Shubham Tyagi, SSC, CBIC with Navruti Ojha and Mr. Rishabh uhan, Advocates for R-3
+	W.P.(C) 5488/ 26915/2026	2026 & CM	APP	L. 26914/2026 & CM APPL.
	M/S A R INDU	STRIES		.....Petitioner
		Through:	Mr. Mr.	Pradeep Singh Rawat and Abhinav Kalra, Advocates

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This is a digitally signed order.

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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 25/04/2026 at 13:12:36

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versus

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UNION OF INDIA AND ORS .....Respondents Through: Mr. Nishant Gautam, CGSC (Through VC) Mr. Shubham Tyagi, SSC, CBIC with Ms. Navruti Ojha and Mr. Rishabh Chauhan, Advocates for R-3 73 + W.P.(C) 5489/2026 & CM APPL. 26917/2026 & CM APPL. 26918/2026 M/S S.M. ENTERPRISES .....Petitioner Through: Mr. Pradeep Singh Rawat and Mr. Abhinav Kalra, Advocates versus UNION OF INDIA AND ORS .....Respondent Through: Mr. Vaibhav Mishra, SPC with Mr. Bharat Sharma, G.P., Mr. Bilal Khan, Mr. Raghav Sood, Mr. Aditya Jha, Mr. Utsav Madan, Mr. Satvik Bajaj and Ms. Smriti Dua, Advocates for R-1 Mr. Shubham Tyagi, SSC, CBIC with Ms. Navruti Ojha and Mr. Rishabh Chauhan, Advocates for R-3

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CORAM:

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HON'BLE MR. JUSTICE NITIN WASUDEO SAMBRE HON'BLE MR. JUSTICE AJAY DIGPAUL

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O R D E R % 23.04.2026

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This is a digitally signed order.

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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 25/04/2026 at 13:12:36

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Admittedly statutory remedy of appeal is available to the petitioner. The contention of counsel for the petitioner is that having regard to the date of show cause notice, the mandatory pre-deposit condition was not in existence on the said date, and as such he cannot be mandated to make predeposit. He has sought to rely on certain judgments so as to substantiate said contention.

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In our opinion, it is open for the petitioner to canvass the said issue before the Appellate Authority by relying on such position of law. As such, we reserve liberty to that extent in favour of the petitioner.

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The petitions along with pending applications, if any, accordingly, stand disposed of.

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NITIN WASUDEO SAMBRE, J

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AJAY DIGPAUL, J

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APRIL 23, 2026 gs/sg

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This is a digitally signed order.

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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 25/04/2026 at 13:12:36

M/S Tirzah Industries v. Union of India and Ors.

Case brief

What is this about?

What did the court decide?

M/S Tirzah Industries v. Union of India and Ors.

Case brief

What is this about?

What did the court decide?

What the court decided

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