M/S Siwon Enterprises PVT LTD Through Its Director Sh Vikrant Singhal vs. Union Of INDIA & Ors.

W.P.(C)/7287/2026HC DelhiGSTCNR DLHC01023695202607 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 Court declined to exercise its writ jurisdiction under Article 226, holding that the petitioners had an efficacious alternative remedy under Section 107 of the CGST Act to challenge the adjudication orders. It directed the petitioners to avail the statutory appeal, clarifying the applicable pre-deposit for appeals based on the SCN issuance date.

Facts

Petitioners challenged adjudication orders imposing penalties under GST law, raising various procedural and substantive grounds, including denial of natural justice, evidentiary issues, competence of authorities, and applicability of Section 122(1). They sought the High Court's intervention under Article 226 of the Constitution.

Key Issues

The primary legal issue was whether the High Court should entertain writ petitions challenging GST adjudication orders when an alternative statutory appeal remedy under Section 107 is available, 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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