Studio Linedesign Projects PVT LTD vs. Union Of INDIA & Ors.

W.P.(C)/6617/2026HC DelhiGSTCNR DLHC01021727202614 September 2026Bench: HON'BLE MR. JUSTICE ANIL KSHETARPAL,HON'BLE MR. JUSTICE SHAIL JAIN2 pages

For Petitioner: Mr. Saumitri Pradhan, Mr. Pavit Singh, Mr. Vivek Chaurasia and Mr. Sanjeev Sharma, AdvsFor Respondent: Mr. Dhananjay Rana, CGSC and Mr. Rajesh Kumar, SPC for R-1. Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs. for GNCTD

AI SummaryDismissed

Held

The High Court declined to exercise its writ jurisdiction, noting the availability of an alternative remedy before the GST Appellate Tribunal. The petitioner was relegated to pursue that appeal.

Facts

An Order-in-Appeal was passed against the petitioner, whose earlier appeal to the Appellate Authority was dismissed due to a 595-day delay. The petitioner then filed a writ petition before the High Court.

Key Issues

Whether the High Court should exercise its writ jurisdiction when an alternative remedy of appeal to the GST Appellate Tribunal is available, particularly after a previous appeal was dismissed on grounds of delay.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

$~25 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010217272026 + W.P.(C) 6617/2026 and CM APPL. 32523/2026 STUDIO LINEDESIGN PROJECTS PVT LTD .....Petitioner Through: Mr. Saumitri Pradhan, Mr. Pavit Singh, Mr. Vivek Chaurasia and Mr. Sanjeev Sharma, Advs. versus UNION OF INDIA & ORS. .....Respondents Through: Mr. Dhananjay Rana, CGSC and Mr. Rajesh Kumar, SPC for R-1. Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs. for GNCTD. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN

O R D E R % 14.09.2026

Admittedly, during the pendency of the present Writ Petition, an Order-in-Appeal was passed on 10.09.2026, against which the Petitioner has a remedy of filing an appeal before the GST Appellate Tribunal.

The Petitioner’s appeal before the Appellate Authority was filed with a delay of 595 days and was dismissed on the ground of delay.

Once the Petitioner has an alternative remedy of filing an appeal before the GST Appellate Tribunal, this Court does not find it appropriate to exercise its writ jurisdiction. The Petitioner is, accordingly, relegated to the alternative remedy of appeal before the This is a digitally signed order. The authenticity

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