Delhi High Court
W.P.(C)/11976/2025 of SP SAFE CONTROL SYSTEMS PVT. LTD. Vs UNION OF INDIA & ANR. on 7 October 2026
HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010552292025 + W.P.(C) 11976/2025, CM APPL. 48829/2025 & CM APPL. 67304/2026 SP SAFE CONTROL SYSTEMS PVT. LTD. .....Petitioner Through: Mr. Arindam Mukherjee, Mr. Abhishek Kumar, Ms. Gargi Tuli, Mr. Piyush Garg and Ms. Khushi Chettri, Advs.
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IN THE HIGH COURT OF DELHI AT NEW DELHI
CNR No. DLHC010552292025
+
W.P.(C) 11976/2025, CM APPL. 48829/2025 & CM APPL.
67304/2026
SP SAFE CONTROL SYSTEMS PVT. LTD. .....Petitioner Through:
Mr. Arindam Mukherjee, Mr.
Abhishek Kumar, Ms. Gargi
Tuli, Mr. Piyush Garg and Ms.
Khushi Chettri, Advs.
versus
UNION OF INDIA & ANR.
.....Respondents
Through:
Mr. Badar Mahmood, SPC with
Mr. Ammar Ahmad, Adv. for
R-1
Mr. Akash Panwar, JSC with
Mr. Shantanu Vidyarthi, Adv.
for R-2.
CORAM:
HON'BLE MR. JUSTICE ANIL KSHETARPAL
HON'BLE MR. JUSTICE BHARAT PARASHAR
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O R D E R
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07.10.2026
1. Through this Writ Petition the Petitioner prays for the following reliefs: “a. Issue a Writ in the nature of Certiorari and set aside the impugned order dated 27.02.2025 being
Order
No. 714/AC/KVBR/2024-25 specifically to the extent it imposes a penalty of INR 25,79,153/- under Section 122(2)(a) read with Section 73 of the Central Goods and Services Tax Act, 2017.
b. Issue a Writ in the nature of Certiorari to direct the Respondents to allow the Petitioner to avail the Input Tax Credit (ITC) for the period during . which its GST registration remained erroneously cancelled.”
2. Availability of statutory remedy of appeal against the Order dated 27.02.2025 is not disputed. 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 12/10/2026 at 11:19:57
3. In this Writ Petition, the Petitioner has challenged the Order dated 27.02.2025 only to the extent that it imposes a penalty of Rs. 25,79,153/-.
4. The order passed on 27.02.2025 not only imposes penalty but also orders recovery of wrongly availed Input Tax Credit of IGST, CGST and SGST.
5. Keeping in view aforesaid position, the Petitioner, if so advised, may avail remedy of appeal. If Petitioner files an application under Section 14 of Limitation Act, 1963, for excluding the period for which the Writ Petition has remained pending, the same shall be considered by Appellate Authority in accordance with law.
ANIL KSHETARPAL, J
BHARAT PARASHAR, J OCTOBER 7, 2026/JYH/KT 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 12/10/2026 at 11:19:57