Khushnud Khan vs. Commissioner Of CGST, Delhi West Commissionerate & Anr.

W.P.(C)/7137/2026HC DelhiGSTCNR DLHC01023351202615 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, relegating the petitioners to the alternative remedy of appeal under Section 107 of the CGST Act. The Court held that the petitioners' grievances regarding non-service of SCN and denial of personal hearing were factual matters best examined by the Appellate Authority, and such curable infirmities did not warrant bypassing the statutory appeal process.

Facts

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 availment/passing of Input Tax Credit (ITC) through fake invoices. They challenged the penalty order before the High Court, alleging non-service of Show Cause Notice (SCN) and denial of personal hearing in their individual capacity.

Key Issues

The key legal issues were whether the High Court should exercise its writ jurisdiction due to alleged non-service of SCN and denial of personal hearing, and if these issues constituted a jurisdictional error warranting bypassing the statutory appellate remedy.

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

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