M/S Takeda Biopharmaceuticals INDIA Private Limited vs. The Joint Commissioner, CGST Appeals-Ii, Delhi & Ors.

W.P.(C)/12106/2025HC DelhiGSTCNR DLHC01056082202515 September 2026Bench: HON'BLE MR. JUSTICE SHAIL JAIN,HON'BLE MR. JUSTICE ANIL KSHETARPAL2 pages

For Petitioner: Mr. Kishore Kunal, Mr. Akshay Agrawal, AdvsFor Respondent: Mr. Pranay Mohan Govil, SSC with Mr. Devnit Chaudhuri, Ms. Tenzin Lhamo Bhutia, Advs. for R-1 to 3

AI SummaryPartly Allowed

Held

The High Court noted that the GSTAT is now functional and provides a statutory remedy. Therefore, the writ petition is disposed of, allowing the petitioner to file an appeal before the GSTAT.

Facts

The petitioner's application for a GST refund was rejected, and their subsequent appeal was also dismissed. The writ petition was filed when the GST Appellate Tribunal (GSTAT) was not functional.

Key Issues

Whether the writ petition is maintainable when a statutory appellate remedy is available. The availability of the GSTAT as a functional forum for appeal.

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Cause title — parties, addresses and appearances

$~27 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010560822025 + W.P.(C) 12106/2025, CM APPL. 49386/2025 and CM APPL. 60115/2025 M/S TAKEDA BIOPHARMACEUTICALS INDIA PRIVATE LIMITED .....Petitioner Through: Mr. Kishore Kunal, Mr. Akshay Agrawal, Advs. versus THE JOINT COMMISSIONER, CGST APPEALS-II, DELHI & ORS. .....Respondents Through: Mr. Pranay Mohan Govil, SSC with Mr. Devnit Chaudhuri, Ms. Tenzin Lhamo Bhutia, Advs. for R-1 to 3. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN

O R D E R % 15.09.2026

The present Writ Petition was filed when the Goods and Services Tax Appellate Tribunal (‘GSTAT’) was not functional.

A perusal of the record reflects that the Petitioner’s application for refund of Rs.22,76,66,272/- was rejected. The appeal preferred by the Petitioner against the said order was also dismissed.

The GSTAT has since become functional and the Petitioner now has the statutory remedy of filing an appeal against the aforesaid appellate order.

Keeping in view the aforesaid position, the present Writ Petition is disposed of, while granting liberty to the Petitioner to file appeal This is a digitally signed order. The authentic

The judgment continues below.

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