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M/S Sarv Priya Mahajan Co Op Group Housing Society vs. Union Of INDIA And Ors

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W.P.(C)/9579/2026HC DelhiGSTCNR DLHC01030707202617 July 2026Bench: HON'BLE MR. JUSTICE ANIL KSHETARPAL,HON'BLE MR. JUSTICE SHAIL JAIN2 pages
For Petitioner: Mr. Anmol Gupta, Mr. Upender Gupta and Mr. Varun Gaba, AdvsFor Respondent: Mr. Ruchesh Sinha, SSC along with Ms. Monalisa Maity, Adv. MR. Rahul Sambher, SPC

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Cause title — parties, addresses and appearances
$~37 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 9579/2026, CM APPL. 44645/2026 and CM APPL. 44646/2026 M/S SARV PRIYA MAHAJAN CO OP GROUP HOUSING SOCIETY .....Petitioner Through: Mr. Anmol Gupta, Mr. Upender Gupta and Mr. Varun Gaba, Advs. versus UNION OF INDIA AND ORS .....Respondents Through: Mr. Ruchesh Sinha, SSC along with Ms. Monalisa Maity, Adv. MR. Rahul Sambher, SPC. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MR. JUSTICE AMIT MAHAJAN

O R D E R % 17.07.2026

1.

Through the present Writ Petition, the Petitioner prays for issuance of a Writ of Certiorari to quash Show Cause Notice dated 30.09.2025 and the Order-In-Original passed by the Commissioner (in situ), adjudication, CGST Delhi West on 30.03.2026. 2. The Petitioner also prays that Clause (aa) of Section 7(1) of the Central Goods and Services Act, 2017 and the corresponding provision of the Delhi Goods and Services Act, 2017 be declared unconstitutional.

3.

Learned counsel representing the Petitioner admits that the Division Bench of the High Court of Kerala at Ernakulam in W.A. No.1659/2024 captioned Indian Medical Association vs. Union of India and Ors. has already declared the above-mentioned Clause (aa) of Section 7(1) of the CGST Act, 2017 as unconstitutional. He further 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 11:48:58

admits that though a Special Leave Petition (SLP) has been filed by the Government in the Supreme Court against it, however, no stay on the operation of the order passed by the High Court of Kerala at Ernakulam has been granted. It is also submitted that the authority while passing the order on 30.03.2026 has relied upon on the same clause, which has already been declared as unconstitutional.

4.

Admittedly, a statutory Appeal against the order passed on 30.03.2026 is maintainable. The Appellate Authority is required to take into consideration the existing position as declared by the Constitutional Courts.

5.

In these circumstances, the Petitioner is relegated to the remedy of Appeal while observing that the Appellate Authority will take into consideration the recent development in the laws.

6.

In view of the aforesaid, the present Writ Petition, along with pending applications, is disposed of. ANIL KSHETARPAL, J. AMIT MAHAJAN, J. JULY 17, 2026 s.godara/ad 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 11:48:58

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