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M/S S R Steel Traders (Legal Name- Rajender Parsad Jain) vs. Superintendent, Range-86, Division Palam, Central Goods And Services Tax, Delhi South Commissione

W.P.(C)/12755/2026HC DelhiGSTCNR DLHC01041281202615 September 2026Bench: HON'BLE MR. JUSTICE ANIL KSHETARPAL,HON'BLE MR. JUSTICE SHAIL JAIN2 pages
For Petitioner: Mr. Naman Jain, Mr. Akhil Kumar AdvsFor Respondent: Ms.Anushree Narain SCC, Mr.Apurv Yadav and Mr.Naman Choula s. Anushree Narain, SC for R-1 Mr. Rajesh Kumar, CGSPC with Mr. Abhishek Kumar Singh, Advs. for UOI
AI SummaryDismissed

Held

The High Court found the petitioner's averments regarding non-service to be incorrect based on the tracking reports produced by the respondents. Acknowledging the availability of an alternative remedy of appeal against the Order-in-Original, the Court dismissed the writ petition.

Facts

The petitioner challenged a Show Cause Notice and an Order-in-Original issued under Section 74 of the GST Acts, alleging non-service of the notices. The OIO demanded tax for inadmissible Input Tax Credit availed from a bogus firm. The respondents contended that the notices were duly sent by Speed Post and produced tracking reports as proof of service.

Key Issues

The key legal issues were whether the Show Cause Notice and Order-in-Original were validly served on the petitioner, and consequently, the maintainability of the writ petition given the availability of an alternative remedy of appeal.

Sections Cited

Section 74, Section 20

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
$~43 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010412812026 + W.P.(C) 12755/2026 and CM APPL. 59228/2026 M/S S R STEEL TRADERS (LEGAL NAME- RAJENDER PARSAD JAIN) .....Petitioner Through: Mr. Naman Jain, Mr. Akhil Kumar Advs. Versus SUPERINTENDENT, RANGE-86, DIVISION PALAM, CENTRAL GOODS AND SERVICES TAX, DELHI SOUTH COMMISSIONERATE & ANR. .....Respondents Through: Ms.Anushree Narain SCC, Mr.Apurv Yadav and Mr.Naman Choula s. Anushree Narain, SC for R-1 Mr. Rajesh Kumar, CGSPC with Mr. Abhishek Kumar Singh, Advs. for UOI CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN

O R D E R %

15.09.

2026

1.

The present Writ Petition has been filed under Article 226 of the Constitution of India seeking, inter alia, issuance of a writ in the nature of certiorari or any other appropriate writ, order or direction for quashing of the Show Cause Notice dated 18.06.2025 issued under Section 74 of the CGST, SGST and IGST Acts and the ex parte Order- in-Original dated 15.12.2025 passed under Section 74 of the CGST and SGST Acts read with Section 20 of the IGST Act, as well as all proceedings consequent thereto. The Petit

The judgment continues below.

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Reproduced from the public record of the Delhi High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.