M/S. Preetam Pipes Syndicate LLP & Anr. vs. Additional Commissioner CGST Delhi West & Ors.

2026

Apart from invoices, e-way bills and transporters’ bills, cash amounting to Rs.22,96,550/- was also seized from the premises of Sh. 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 24/09/2026 at 11:24:28

It is the case of the Department that large-scale issuance and availment of fake purchase and sale invoices was undertaken through various firms managed by the aforesaid three persons.

The names of Petitioners in W.P.(C) 4991/2026 figures at Serial Nos.614 and 615, whereas the names of Petitioners in W.P.(C) 5448/2026 figure at Serial Nos.299 to 301 of the Impugned Order-in- Original passed by the Adjudicating Authority, namely, the Additional Commissioner, CGST, Delhi West [hereinafter referred to as ‘Adjudicating Authority’].

At the outset, it is not disputed that the Petitioners have a statutory alternative remedy of filing an appeal against the Impugned Order-in-Original. However, learned counsel representing the Petitioners has made the following submissions: i. No role has been attributed to the Petitioners in the Show Cause Notice dated 30.06.2025 [hereinafter referred to as ‘SCN’]. ii. The Petitioners, in both the Writ Petitions, submitted detailed Replies to the SCN, which have not been considered by the Adjudicating Authority while passing the Impugned Order- in-Original. iii. The Petitioners are not involved in the alleged racket and the Adjudicating Authority was required to consider their cases separately.

As noticed hereinabove, the Impugned Order-in-Original is a consolidated order passed against 629 firms and individuals. The Department has found large-scale availment of ineligible input tax credit on the basis of fake invoices and invoices issued without actual 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 24/09/2026 at 11:24:28

A detailed Order-in-Original has been passed by the Adjudicating Authority dealing with the allegations against the various firms and individuals. In the paper book, the Impugned Order- in-Original, together with its typed copy, is of 1881 pages.

Learned counsel representing the Petitioners, relying upon Paragraph No.18 of the judgment in M/s. ASP Traders v. State of Uttar Pradesh & Ors.1, submits that the principles of natural justice mandate that, where a taxpayer submits a response to an SCN, the Adjudicating Authority is required to consider such response and render a reasoned and speaking order. It is contended that failure to do so renders the statutory right of appeal illusory or nugatory.

This Court has carefully considered the aforesaid judgment. The said decision is clearly distinguishable on facts, as it concerned an order passed against an individual assessee and did not deal with a common order passed against more than 600 firms and individuals.

Further, whether the Replies submitted by the present Petitioners were duly considered, as also the precise role attributable to them in the transactions in question, are matters which can appropriately be examined by the Appellate Authority.

In a case of the present nature, where detailed and disputed questions of fact are required to be examined and adjudicated, exercise of writ juri iction, thereby permitting the Petitioners to bypass the efficacious statutory remedy of appeal, would not be appropriate.

A perusal of the Impugned Order-in-Original also shows that statements of various persons were recorded and the accounts, invoices and transactions of various firms were examined. The 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 24/09/2026 at 11:24:28

In view of the aforesaid discussion, this Court is not inclined to exercise its writ juri iction. The Petitioners are, accordingly, relegated to the statutory remedy of appeal.

The present Writ Petitions, along with the pending applications, are disposed of in the aforesaid terms.

A photocopy of the Order passed today be kept in the connected matter.