Shiv Shakti International vs. Commissioner Of Delhi GST Department Of Trade And Taxes And Ors.

W.P.(C)/13318/2026HC DelhiGSTCNR DLHC01043141202610 September 2026Bench: HON'BLE MR. JUSTICE ANIL KSHETARPAL,HON'BLE MR. JUSTICE SHAIL JAIN3 pages

For Petitioner: Mr. Akhil Gupta with Mr. Anshul Gupta and Mr. Nakul Devm, AdvsFor Respondent: Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs

AI SummaryDismissed

Held

The High Court disposed of the writ petition, granting the petitioner liberty to file an appeal against the impugned order. The Court noted the availability of the statutory appeal remedy and referenced a Punjab and Haryana High Court judgment regarding the non-triggering of limitation periods when orders are only uploaded on the common portal without proper communication.

Facts

The petitioner challenged an order dated 20.02.2025, creating a demand of Rs. 54,96,966/-, claiming it was uploaded on the 'Additional Notice and Order's' tab but never communicated. The petitioner sought to quash this order via a writ petition, despite having an alternate remedy of appeal under Section 107 of the CGST Act.

Key Issues

The key legal issue was whether a writ petition could be entertained to quash an order when an alternate remedy of appeal was available, especially when the petitioner claimed the order was not properly communicated, thereby affecting the limitation period for appeal.

Sections Cited

Section 107

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

$~88 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010431412026 + W.P.(C) 13318/2026, CM APPL. 61930/2026 and CM APPL. 61931/2026 SHIV SHAKTI INTERNATIONAL .....Petitioner Through: Mr. Akhil Gupta with Mr. Anshul Gupta and Mr. Nakul Devm, Advs. versus COMMISSIONER OF DELHI GST DEPARTMENT OF TRADE AND TAXES AND ORS. .....Respondents Through: Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MR. JUSTICE VIMAL KUMAR YADAV

O R D E R % 10.09.2026

Through the present Writ Petition filed under Article 226 of the Constitution of India, the Petitioner prays for issuance of Writ in the nature of Certiorari to quash the Order dated 20.02.2025(hereinafter ‘the Impugned Order’) passed by the Sales Tax Officer II / AVATO, Ward 94, Zone 8, Delhi, creating a demand of Rs.54,96,966/-.

Admittedly, the Petitioner has a remedy of filing an appeal under Section 107 of CGST Act against the Impugned Order.

Learned Counsel representing the Petitioner contends that the Impugned Order was uploaded on ‘Additional Notice and Order’s’tab but was never communicated to the Petitioner.

Ld. counsel for the Petitioner further relies upon the J

The judgment continues below.

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