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M/S. Maybell Tradings PVT LTD vs. Union Of INDIA & Ors.

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W.P.(C)/5945/2026HC DelhiGSTCNR DLHC01018943202609 July 2026Bench: HON'BLE MR. JUSTICE ANIL KSHETARPAL,HON'BLE MR. JUSTICE SHAIL JAIN2 pages
For Petitioner: Mr. M. S. Khan, Mr. M. Y. Khan, AdvsFor Respondent: Ms. Latika Malhotra, SPC with Mr. Vanshul, GP for UOI

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Cause title — parties, addresses and appearances
$~2 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 5945/2026, CM APPL. 29198/2026 and CM APPL. 29199/2026 M/S. MAYBELL TRADINGS PVT LTD .....Petitioner Through: Mr. M. S. Khan, Mr. M. Y. Khan, Advs, versus UNION OF INDIA & ORS. .....Respondents Through: Ms. Latika Malhotra, SPC with Mr. Vanshul, GP for UOI. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN

O R D E R %

09.07.

2026

1.

The present Writ Petition under Article 226 of the Constitution of India has been filed, inter-alia seeking quashing of the Order No. DE/GST/ADC(JR)/211/2024-25 dated 30.01.2025 (hereinafter ‘the Impugned Order’) passed by the Additional Commissioner, DELHI EAST, Juri iction: Ward 82: Zone 7: Delhi.

2.

Admittedly, against the Impugned Order, the Petitioner has a remedy of filing the appeal under Section 107 of the CGST Act, 2017 read with Rule 109 (A) of the CGST Rules, 2017. 3. Learned Counsel for the Petitioner submits that no Show Cause Notice ever was served upon the Petitioner, whereas Ld. Counsel representing the Respondents disputed the very fact.

4.

Learned Counsel representing the Petitioner further submits that the Impugned Order has been passed without granting any opportunity of hearing to the Petitioner, hence, it is a nullity.

5.

This Court having considered the submissions is of the view This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 13/07/2026 at 16:00:16

that this aspect can very well be examined by the learned Appellate Authority. In the presence of the effective statutory alternative remedy, it would not be appropriate for this Court to entertain the Writ Petition against the Impugned Order. Hence, the Petitioner is relegated to the remedy of appeal.

6.

In view of the above, the present writ petition along with all pending applications, if any, stands disposed of. ANIL KSHETARPAL, J. SHAIL JAIN, J. JULY 9, 2026 Pallavi/hp This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 13/07/2026 at 16:00:16

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