Judgment
$~39 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010432852026 + W.P.(C) 13350/2026, CM APPL. 62153/2026 and CM APPL.
62154/2026 M/S JNR RECYCLING .....Petitioner Through:
Mr.
Praveen Kardam, Mr.
Manish Kumar and Ms.
Radhika Dhingra, Advs.
versus PRINCIPAL COMMISSIONER CGST & ORS.
.....Respondents Through:
None.
CORAM:
HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN O R D E R % 15.09.2026 1.
Through the present Petition, the Petitioner prays for issuance of a writ in the nature of certiorari, to quash/set aside the Form GST DRC-07-Bearing reference No. ZD070326055896X dated 26.03.2026 w.r.t. F.Y. 2019-2020, along with the consequential Order-in-Original dated 26.03.2026 and all proceedings arising therefrom. In addition, the Petitioner, inter alia, also seek directions to the Respondents to issue a proper and specific Show Cause Notice (SCN).
2.
Notably, the Petitioner failed to file a copy of the Impugned OIO, along with the present Petition. However, upon a request made by this Court, learned counsel representing the Petitioner, has produced a copy of the Impugned OIO during the course of his arguments.
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3.
A perusal of the Impugned OIO shows that on 04.03.2023 physical verification of the Petitioner’s premises was carried out. The premises were found to be a residential property, and the occupants denied any commercial activity being carried on there.
4.
Thereafter, the Petitioner was issued summons on 14.08.2023 and the statement of Mr. Mohmmed Naved Siddiqui was recorded on 29.08.2023. The Adjudicating Authority found that there was no actual supply of scrap, as alleged by the noticee/Petitioner.
5.
Additionally, it was also found that the Petitioner has availed the benefit of Input Tax Credit (‘ITC’) without any corresponding supply of goods and even the transportation of the scrap could not be proved. Consequently, the Petitioner’s GST Registration bearing No.07AARFJ5637P1ZG was cancelled by the Department.
6.
Learned counsel representing the Petitioner contends that no SCN has been issued to the Petitioner, and as such the entire proceedings stands vitiated.
7.
In the present case, it has been found that the representative of the Petitioner has been participating in the proceedings and his statement was also duly recorded. On the present facts, the objection regarding non-issuance of an SCN is a matter that can appropriately be examined by the Appellate Authority.
8.
Accordingly, the Petitioner is relegated to avail of the alternative remedy of appeal, upon a finding that indulgence at this stage is not found appropriate thereby permitting the Petitioner to bypass the remedy of appeal before filing a Writ Petition.
9.
The Petitioner, if so advised, shall be at liberty to file an application under Section 14 of the Limitation Act, 1963 seeking exclusion of the period for which the present Petition has remained This is a digitally signed order.
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pending. The said application shall be considered by the Appellate Authority in accordance with law.
10.
In view of the aforesaid, the present Petition, along with pending applications, is disposed of.
ANIL KSHETARPAL, J.
SHAIL JAIN, J.
SEPTEMBER 15, 2026 s.godara/hr 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 17/09/2026 at 11:54:51