Sh Pradeep Agrawal vs. Union Of INDIA & Ors.

W.P.(C)/9462/2026HC DelhiGSTCNR DLHC01030191202607 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 Delhi High Court declined to exercise its extraordinary writ jurisdiction under Article 226, holding that the petitioners have an efficacious alternative remedy available under Section 107 of the CGST Act. The Court directed the Appellate Authority to examine all grounds raised by the petitioners on their merits.

Facts

A batch of writ petitions challenged adjudication orders passed under GST, raising grounds such as violations of natural justice, evidentiary issues, multiplication and quantification of penalties under Section 122(1), and the competence of the issuing authorities.

Key Issues

The key legal issues were whether the High Court should exercise writ jurisdiction when an alternative statutory remedy under Section 107 is available, and the various factual and legal challenges to the adjudication orders, including the applicability of Section 122(1) to non-taxable persons and the 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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