M/S Whitecliff Industries LTD vs. Union Of INDIA & Anr.

W.P.(C)/9308/2024HC DelhiGSTCNR DLHC01039450202407 September 2026Bench: HON'BLE MR. JUSTICE SHAIL JAIN,HON'BLE MR. JUSTICE ANIL KSHETARPAL3 pages

For Petitioner: Mr. Rahul Gupta, Mr. Harpreet Singh, Mr. Vijay Gupta, AdvsFor Respondent: Mr. Vijay Joshi, CGSC with Mr. Shubham Chaturvedi, Adv. for R-1. Mr. Aakarsh Srivastava, SSC with Mr. Ashish Bansal, Mr. Ankit Kumar, Mr. Dhananjay Parth, Advs. for R-2

AI SummaryDismissed

Held

The High Court declined to intervene, holding that the petitioner's grievance regarding inadequate hearing opportunities could be appropriately examined and appreciated by the Appellate Authority. It directed the petitioner to avail the efficacious statutory remedy of appeal under Section 107 of the CGST Act, allowing for a limitation period exclusion application.

Facts

The petitioner challenged an ex-parte Order-in-Original imposing a penalty for alleged fraudulent Input Tax Credit (ITC) availment, contending they were denied adequate opportunities for personal hearing. The respondent, however, asserted that multiple hearing notices were issued, and the petitioner neither filed a reply nor availed the opportunities.

Key Issues

Whether the petitioner was denied adequate opportunities for personal hearing before the Adjudicating Authority, and if a writ petition is maintainable when an efficacious statutory remedy of appeal is available to address such a grievance.

Sections Cited

Section 107, Section 14 of the Limitation Act, 1963

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

$~71 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010394502024 + W.P.(C) 9308/2024 M/S WHITECLIFF INDUSTRIES LTD .....Petitioner Through: Mr. Rahul Gupta, Mr. Harpreet Singh, Mr. Vijay Gupta, Advs. versus UNION OF INDIA & ANR. .....Respondents Through: Mr. Vijay Joshi, CGSC with Mr. Shubham Chaturvedi, Adv. for R-1. Mr. Aakarsh Srivastava, SSC with Mr. Ashish Bansal, Mr. Ankit Kumar, Mr. Dhananjay Parth, Advs. for R-2. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN

O R D E R % 07.09.2026

Through the present Writ Petition, the Petitioner seeks issuance of writ in nature of mandamus, to set-aside/quash the Order-in- Original dated 31.05.2024 [hereinafter referred to as ‘Impugned Order’] issued by the Respondent No.2. 2. Pithily put, the Petitioner came under investigation by the officers of DGGI, Meerut Zonal Unit, during the period of 2018-19 in relation to the alleged availment of Input Tax Credit (ITC) under the GST regime. Pursuant thereto, the DGGI issued Show Cause Notice (SCN) dated 16.03.2022, proposing, inter alia, imposition of penalty upon the Petitioner in connection with the alleged availment of This is a digitally signed order. T

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