Writ petition challenging a GST order alleging wrongly availed excess Input Tax Credit. The court held the 10% pre-deposit requirement for the statutory appeal is not excessive or onerous, relegated the petitioner to the statutory appellate remedy, and disposed of the petition.
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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
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.
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
1 issue framed by the court
Whether a writ petition lies against an appealable GST order alleging excess Input Tax Credit when the statutory appeal requires a pre-deposit.
2 provisions across 2 enactments
RPA Allianz Industries through its proprietor Rajan Agarwal
Union of India & Ors.
Anil Kshetarpal
Shail Jain
As recorded by the court registry
A petition under Article 226 of the Constitution asking a High Court to issue a writ against the State or a public authority in a civil matter.
Judgements on the same questions, provisions and authorities, from every court
