BharatTaxGST

Shri Mohit Jain vs. Union Of INDIA & Anr.

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W.P.(C)/9594/2026HC DelhiGSTCNR DLHC01030711202617 July 2026Bench: HON'BLE MR. JUSTICE ANIL KSHETARPAL,HON'BLE MR. JUSTICE SHAIL JAIN2 pages
For Petitioner: Mr. Abhishek A. Rastogi, Ms. Diksha Pandey, Ms. Meenal Songire and Ms. Nandini Acharya, AdvsFor Respondent: Ms. Arushi Singh, SPC along with Ms. Amrisha Kumari and Mr. Abhinav Vijayaran, Advs. Ms. Anushree Narain, SSC along with Mr. Apurv Yadav, Adv. Mr. Ravi Mittal, GP and Ms. Arushi Mittal, Adv

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Cause title — parties, addresses and appearances
$~41 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 9594/2026, CM APPL. 44676/2026 and CM APPL. 44677/2026 SHRI MOHIT JAIN .....Petitioner Through: Mr. Abhishek A. Rastogi, Ms. Diksha Pandey, Ms. Meenal Songire and Ms. Nandini Acharya, Advs. versus UNION OF INDIA & ANR. .....Respondents Through: Ms. Arushi Singh, SPC along with Ms. Amrisha Kumari and Mr. Abhinav Vijayaran, Advs. Ms. Anushree Narain, SSC along with Mr. Apurv Yadav, Adv. Mr. Ravi Mittal, GP and Ms. Arushi Mittal, Adv. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MR. JUSTICE AMIT MAHAJAN

O R D E R % 17.07.2026

1.

The Petitioner herein is a Chartered Accountant who has approached this Court seeking quashing of the Order-in-Original dated 25.03.2026 [hereinafter referred to as the ‘Impugned Order’] passed by the Additional Commissioner, Adjudication (DGGSTI), CGST Delhi (North).

2.

A statutory appeal under Section 107 of the Central Goods and Services Tax Act, 2017 [hereinafter referred to as the ‘CGST Act’] is maintainable against the aforesaid order, which is a consolidated order passed against 154 parties.

3.

The Petitioner contends that penalty in respect of the period prior to 01.01.2021 could not have been imposed under Section 122(1A) of the CGST Act, as the said provision came into force only 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 20/07/2026 at 11:42:14

with effect from 01.01.2021. 4. From a perusal of the Impugned Order, it is evident that the adjudicating authority has recorded a finding that certain fake and non-existent firms were engaged in issuing bogus invoices without any actual supply of goods or services.

5.

The Impugned Order is a detailed and comprehensive order passed after examining various aspects of the matter. The order runs into approximately more than 250 pages and has been passed after considering the reply filed by the Petitioner and after affording an opportunity of hearing.

6.

Even if any part of the Impugned Order relates to the period prior to 01.01.2021, the same can be examined by the Appellate Authority in accordance with law.

7.

The present proceedings involve adjudication of highly disputed questions of fact, which cannot appropriately be examined in exercise of writ juri iction under Article 226 of the Constitution of India.

8.

In view of the availability of an efficacious statutory remedy, this Court does not deem it appropriate to entertain the present Writ Petition at this stage.

9.

Accordingly, the present Writ Petition, along with the pending application(s), is disposed of with the aforesaid observations. The Petitioner shall be at liberty to avail the statutory remedy available in accordance with law. ANIL KSHETARPAL, J. AMIT MAHAJAN, J. JULY 17, 2026 s.godara/pal 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 20/07/2026 at 11:42:14

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.