M/S Pm Trading Co Through Its Proprietor Nisha Jain vs. Union Of INDIA & Ors.

W.P.(C)/9428/2026HC DelhiGSTCNR DLHC01030109202607 September 2026Bench: HON'BLE MR. JUSTICE ANIL KSHETARPAL,HON'BLE MR. JUSTICE SHAIL JAIN37 pages

For Petitioner: Mr. Pradeep Singh Rawat, Mr. Lalit Mohan Pant and Mr. Abhinav Kalra, AdvsFor Respondent: Mr. Harpreet Singh, SSC along with Mr. Iqbal Singh Bedi and Mr.Latin Kumar Gaur, Advs

AI SummaryDismissed

Held

The High Court declined to exercise its extraordinary writ jurisdiction, holding that the petitioners have an efficacious statutory remedy of appeal under Section 107 of the CGST Act. The Court disposed of the petitions, directing petitioners to avail the appellate remedy and clarified the pre-deposit requirement for appeals.

Facts

Petitioners challenged adjudication orders imposing penalties under GST, raising grounds such as denial of natural justice, evidentiary issues, multiplication of penalties under Section 122(1), and competence of the officers. They sought relief through writ petitions under Article 226 of the Constitution.

Key Issues

Whether writ petitions are maintainable when an alternative statutory remedy under Section 107 is available, and the applicability of Section 122(1) to non-taxable persons and the competence of officers to initiate proceedings under Section 122.

Sections Cited

Section 107, Section 122(1), Section 107(6)

AI-generated summary — verify with the full judgment below

Heard together (3 matters)

W.P.(C) 8829/2026

W.P.(C) 8892/2026

W.P.(C) 8893/2026

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

W.P.(C) 8829/2026 & connected matters $~ * IN THE HIGH COURT OF DELHI AT NEW DELHI %

Judgment reserved on: 20.08.2026 Judgment pronounced on: 07.09.2026 Judgment uploaded on: 07.09.2026 # CNR No. DLHC010280552026 + W.P.(C) 8829/2026, CM APPL. 41299/2026, CM APPL. 41300/2026

ROHIT GARG

.....Petitioner Through: Mr. Pradeep Singh Rawat, Mr. Lalit Mohan Pant and Mr. Abhinav Kalra, Advs.

versus

UNION OF INDIA AND ORS

.....Respondents Through: Mr. Harpreet Singh, SSC along with Mr. Iqbal Singh Bedi and Mr.Latin Kumar Gaur, Advs.

# CNR No. DLHC010282812026 + W.P.(C) 8892/2026, CM APPL. 41609/2026, CM APPL. 41610/2026

MANOJ BANSAL

.....Petitioner Through: Mr. Pradeep Singh Rawat, Mr. Lalit Mohan Pant and Mr. Abhinav Kalra, Advs.

versus

UNION OF INDIA AND ORS

.....Respondents Through: Mr. Harpreet Singh, SSC along with Mr. Iqbal Singh Bedi and Mr. Latin Kumar Gaur, Advs. # CNR No. DLHC010282722026 + W.P.(C) 8893/2026, CM APPL. 41611/2026, CM APPL. 41612/2026

SAGAR GARG

.....Petitione

The judgment continues below.

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