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M/S Aparna Collection vs. Union Of INDIA & Ors.

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W.P.(C)/2261/2026HC DelhiGSTCNR DLHC01005935202606 July 2026Bench: HON'BLE MR. JUSTICE ANIL KSHETARPAL,HON'BLE MR. JUSTICE SHAIL JAIN2 pages
For Petitioner: Mr. Akhil Krishna Maggu, Mr. Vikas Sareen, Ms. Oshin Maggu, Mr. Aryan Nagpal, Ms. Mehak Sharma, AdvsFor Respondent: Mr. Kushagra Kumar, SPC. Mr. Ruchesh Sinha, Senior Standing Counsel-CGST with Ms. Upasna Vashistha, Adv. for R-4/CGST North

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Cause title — parties, addresses and appearances
$~24 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 2261/2026 and CM APPL. 10928/2026 M/S APARNA COLLECTION .....Petitioner Through: Mr. Akhil Krishna Maggu, Mr. Vikas Sareen, Ms. Oshin Maggu, Mr. Aryan Nagpal, Ms. Mehak Sharma, Advs. versus UNION OF INDIA & ORS. .....Respondents Through: Mr. Kushagra Kumar, SPC. Mr. Ruchesh Sinha, Senior Standing Counsel-CGST with Ms. Upasna Vashistha, Adv. for R-4/CGST North. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN

O R D E R % 06.07.2026

1.

The present Petition has been filed alleging that no Show Cause Notice was issued to the Petitioner within the prescribed period of four and a half years under Section 74(2) of the Central Goods and Services Tax Act, 2017 [‘CGST Act’].

2.

Today, Mr. Ruchesh Sinha, learned Senior Standing Counsel representing the Respondent No.4, has produced photocopy of screenshots reflecting upload of Notice on the GST Portal as well as a Notice sent to the Petitioner through e-mail on the same day which has been examined by the Petitioner’s counsel.

3.

It will be noticed that the order in original has already been passed on 20.01.2025. 4. Once, the Notice on GST Portal is uploaded, the basis of 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 08/07/2026 at 12:12:55

entertaining the Writ Petition despite availability of statutory remedy of the Appeal ceases to exist. Hence, the Petitioner, if so advised, may avail alternative statutory remedy.

5.

In view of the above, the present Writ Petition, along with pending application, is disposed of. ANIL KSHETARPAL, J. SHAIL JAIN, J. JULY 06, 2026/sp/kb 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 08/07/2026 at 12:12:55

Reproduced from the public record of the Delhi High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.