BharatTaxGST

Abn International vs. The Assistant Commissioner/Gsto

Original PDF →
W.P.(C)/9963/2026HC DelhiGSTCNR DLHC01031731202622 July 2026Bench: HON'BLE MR. JUSTICE SHAIL JAIN,HON'BLE MR. JUSTICE ANIL KSHETARPAL2 pages
For Petitioner: Mr. Chinmaya Seth, Mr. A.k. Seth, Mr. Karanveer Singh, Ms. Palak Mathur and Mr. Rupesh Gupta, AdvsFor Respondent: Mr. Arjun Malik, SSC, CBIC with Ms. Mayuri Makhija, Adv

No AI summary yet for this judgment.

Cause title — parties, addresses and appearances
$~105 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 9963/2026, CM APPL. 46401/2026, CM APPL. 46402/2026, CM APPL. 46403/2026 ABN INTERNATIONAL .....Petitioner Through: Mr. Chinmaya Seth, Mr. A.k. Seth, Mr. Karanveer Singh, Ms. Palak Mathur and Mr. Rupesh Gupta, Advs. versus THE ASSISTANT COMMISSIONER/GSTO .....Respondent Through: Mr. Arjun Malik, SSC, CBIC with Ms. Mayuri Makhija, Adv. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON’BLE MR. JUSTICE AMIT MAHAJAN

O R D E R % 22.07.2026

1.

Admittedly, the Petitioner already has the remedy of filing an appeal under Section 107 of Central Goods and Services Tax Act, 2017. 2. Learned counsel representing the Petitioner submits that there is a miss-match between the final order and Show-Cause-Notice.

3.

This aspect can be examined by the Appellate Authority.

4.

Learned counsel representing the Petitioner further submits that the Petitioner was not given any opportunity of hearing before the application for rectification was listed.

5.

Learned counsel representing the Respondent submits that the Petitioner has already been granted opportunity of hearing.

6.

All these aspects can be raised by the Petitioner before the Appellate Authority. 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 27/07/2026 at 15:40:59

7.

With these observations, the present Petition is disposed of, while relegating the Petitioner to the remedy of Appeal. ANIL KSHETARPAL, J. AMIT MAHAJAN, J. JULY 22, 2026/da/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 27/07/2026 at 15:40:59

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.