Krishan Kumar (Non-Taxable Entity) vs. Union Of INDIA, Through Secretary & Ors.

W.P.(C)/9831/2026HC DelhiGSTCNR DLHC01031223202607 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 under Article 226 of the Constitution, finding that the petitioners have a complete and efficacious statutory alternative remedy available under Section 107 of the CGST Act. The Court directed the petitioners to avail the appellate remedy, leaving all grounds open for examination by the Appellate Authority.

Facts

A batch of writ petitions was filed challenging adjudication orders imposing penalties under the GST regime. The petitioners raised various grounds including violations of natural justice, evidentiary issues, and questions regarding the competence of authorities and the applicability of penal provisions.

Key Issues

The key legal issues concerned the applicability of Section 122(1) to non-taxable persons, the competence of officers to initiate proceedings, and various procedural irregularities and natural justice violations in the adjudication process, all within the overarching question of exercising writ jurisdiction when an alternative statutory remedy exists.

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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