M/S Singh Exports Through Its Prop. Mr.Avtar Singh vs. Assistant Commissioner, Division Gandhi Nagar, Commissionerate Delhi East, Central Tax

W.P.(C)/6558/2025HC DelhiGSTCNR DLHC01030373202515 September 2026Bench: HON'BLE MR. JUSTICE SHAIL JAIN,HON'BLE MR. JUSTICE ANIL KSHETARPAL2 pages

For Petitioner: Mr. Sholab Arora & Ms. Madhumitha Kesavan, AdvsFor Respondent: Mr. Akash Verma, SSC with Ms. Aanchal Uppal, Adv

AI SummaryDismissed

Held

The High Court declined to adjudicate the matter due to highly disputed questions of fact, directing the petitioner to avail the alternate remedy of appeal under the GST Act, 2017. The Court further stipulated that if an appeal is filed within 15 days, it shall be decided on merits and not rejected on limitation.

Facts

The petitioner challenged an order rejecting its application for refund of IGST paid on export consignments. The petitioner argued the Adjudicating Authority traveled beyond the Show Cause Notice and that a subsequent physical verification confirmed its existence, while the respondent contended the firm was non-existent and had unusually high Input Tax Credit utilization.

Key Issues

Whether the Adjudicating Authority traveled beyond the Show Cause Notice in rejecting an IGST refund claim, and whether a writ court should entertain a matter involving highly disputed facts when an alternate remedy of appeal is available under the GST Act, 2017.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

$~45 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010303732025 + W.P.(C) 6558/2025 M/S SINGH EXPORTS THROUGH ITS PROP. MR.AVTAR SINGH .....Petitioner Through: Mr. Sholab Arora & Ms. Madhumitha Kesavan, Advs. versus ASSISTANT COMMISSIONER, DIVISION GANDHI NAGAR, COMMISSIONERATE DELHI EAST, CENTRAL TAX .....Respondent Through: Mr. Akash Verma, SSC with Ms. Aanchal Uppal, Adv. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN

O R D E R %

15.09.

2026

The present writ petition has been filed challenging the order dated 6th March, 2025 (hereinafter, 'the impugned order') passed by the Assistant Commissioner of GST East, Central Tax, by which the application filed by the Petitioner seeking refund of IGST paid on the export of certain consignments has been rejected on various grounds.

Admittedly, the petitioner has a remedy of appeal against the impugned order. However, learned counsel representing the petitioner contends that while passing the impugned order, the Adjudicatory Authority has traveled beyond the Show Cause Notice(hereinafter ‘SCN’).

It is submitted by the petitioner that in the subseq

The judgment continues below.

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