Sachin Singhal vs. Union Of INDIA & Ors.

W.P.(C)/7288/2026HC DelhiGSTCNR DLHC01023428202607 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 effective and efficacious alternative remedy available under Section 107 of the CGST Act. The Court directed the petitioners to avail the statutory appeal remedy, leaving all grounds open for the Appellate Authority to consider.

Facts

Petitioners challenged adjudication orders imposing penalties under GST, raising various procedural and substantive grounds including issues related to natural justice, evidentiary value, and quantification of penalties. They sought relief from the High Court under Article 226 of the Constitution.

Key Issues

Whether the High Court should exercise its writ jurisdiction under Article 226 when an alternative statutory remedy under Section 107 is available, and various challenges to penalty orders including the applicability of Section 122(1) and competence of officers.

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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