Rishiraj Singh Rathore vs. Commissioner Of CGST, Delhi West Commissionerate & Anr.

W.P.(C)/7098/2026HC DelhiGSTCNR DLHC01023116202615 September 2026Bench: HON'BLE MR. JUSTICE SHAIL JAIN,HON'BLE MR. JUSTICE ANIL KSHETARPAL8 pages

For Petitioner: Mr. Kishore Kunal, Ms. Runjhun Pare and Mr. Akshay Agarwal, AdvsFor Respondent: Ms. Monica Benjamin, SSC with Ms. Laiba Arif and Ms. Prerika Narang, Advs

AI SummaryDismissed

Held

The High Court declined to exercise its writ jurisdiction under Article 226, finding that the petitioners' grievances were factual in nature and could be appropriately addressed by the statutory Appellate Authority under Section 107 of the CGST Act. The Court clarified that the Appellate Authority's lack of power to remand does not preclude its ability to decide the appeal on merits.

Facts

Rishiraj Singh Rathore and Khushnud Khan, directors of M/s Sterne India Pvt. Ltd., were penalized Rs. 27,11,59,404/- under Section 122(1A) of the CGST Act for fraudulent Input Tax Credit (ITC) availment/passing. They challenged this Order-in-Original before the High Court, alleging non-service of Show Cause Notice and denial of personal hearing.

Key Issues

The key legal issues were whether the writ petition should be entertained despite the availability of an alternative remedy, particularly concerning alleged non-service of SCN and denial of personal hearing, and the scope of the Appellate Authority's powers to decide an appeal on merits.

Sections Cited

Section 122(1A), Section 107

AI-generated summary — verify with the full judgment below

Heard together (2 matters)

W.P.(C) 7098/2026

W.P.(C) 7137/2026

Read from the judgment's own cause title. This page is filed under one of them.

W.P.(C) 7098/2026 and connected matter $~46 & 47 * IN THE HIGH COURT OF DELHI AT NEW DELHI %

Date of Decision: 15.09.2026 # CNR No. DLHC010231162026 + W.P.(C) 7098/2026 and CM APPL. 34999/2026

RISHIRAJ SINGH RATHORE

.....Petitioner Through: Mr. Kishore Kunal, Ms. Runjhun Pare and Mr. Akshay Agarwal, Advs.

versus COMMISSIONER OF CGST, DELHI WEST COMMISSIONERATE & ANR.

.....Respondents Through: Ms. Monica Benjamin, SSC with Ms. Laiba Arif and Ms. Prerika Narang, Advs.

(47) # CNR No. DLHC010233512026 + W.P.(C) 7137/2026 and CM APPL. 34990/2026

KHUSHNUD KHAN

.....Petitioner Through: Mr. Kishore Kunal, Ms. Runjhun Pare and Mr. Akshay Agarwal, Advs.

versus COMMISSIONER OF CGST, DELHI WEST COMMISSIONERATE & ANR.

.....Respondents Through: Ms. Monica Benjamin, SSC with Ms. Laiba Arif and Ms. Prerika Narang, Advs.

CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN J U D G M E N T (ORAL) ANIL KSHETARPAL, J.

The present two Petiti

The judgment continues below.

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