Saraswati Printers vs. Directorate General Of GST Intelligence, Dzu And Ors.
Held
The High Court declined to entertain the Writ Petition, holding that the petitioner has an efficacious statutory remedy of appeal under Section 107 of the CGST Act against the Order-in-Original. The Court relegated the petitioner to the appellate authority, leaving all contentions, including the jurisdictional objection under Section 6(2)(b), open for consideration on merits.
Facts
The petitioner, Saraswati Printers, challenged a Show Cause Notice issued by DGGI under Section 74 of the CGST Act and a subsequent Order-in-Original confirming a demand for alleged fraudulent Input Tax Credit (ITC) availment. The petitioner contended that these proceedings were barred by Section 6(2)(b) of the CGST Act, as State GST authorities had already initiated and concluded proceedings under Section 73 of the DGST Act on the same subject matter for overlapping periods.
Key Issues
Whether a Writ Petition should be entertained against a Show Cause Notice and Order-in-Original when an efficacious statutory appeal remedy is available. Whether DGGI proceedings were barred by Section 6(2)(b) of the CGST Act due to prior State GST proceedings on the same subject matter.
Sections Cited
Section 74, Section 6(2)(b), Section 107, Section 73, Section 20
AI-generated summary — verify with the full judgment below
W.P.(C) 833/2025 $~ * IN THE HIGH COURT OF DELHI AT NEW DELHI %
Judgment reserved on: 07.08.2026 Judgment pronounced on: 18.09.2026
Judgment uploaded on: 18.09.2026 # CNR No. DLHC010020302025 + W.P.(C) 833/2025 and CM APPL. 4110/2025
SARASWATI PRINTERS
.....Petitioner Through: Mr. Chinmaya Seth, Mr. A.K. Seth, Ms. Palak Mathur, Mr. Karanveer Singh, Advs.
versus
DIRECTORATE GENERAL OF GST INTELLIGENCE, DZU AND ORS.
.....Respondents
Through: Dr. Abhishek Khanna, Mr. Atul Tripathi, SSC for CBIC with Mr. Shubham Mishra, Gaurav Mani Tripathi & Mr. Akshay Sagar, Advs.
CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN J U D G M E N T ANIL KSHETARPAL, J.:
By way of the present Writ Petition, the Petitioner assails the Show Cause Notice dated 03.08.2024 issued by the Directorate General of GST Intelligence, Delhi Zonal Unit [„DGGI/DZU‟] under Section 74 of the Central Goods and Servi
The judgment continues below.
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