Nafis Ahmed vs. Superintendent Of Central Tax & Anr.

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W.P.(C)/1455/2026HC DelhiGSTCNR DLHC01003363202602 February 2026Bench: HON'BLE MR. JUSTICE AJAY DIGPAUL,HON'BLE MR. JUSTICE NITIN WASUDEO SAMBRE2 pages

For Petitioner: Mr. Lalitendra Gulani, Mr. Mohit Pugalia, Mr. Tanuj Kumar Takkar and Ms. Gayatri Srivastava, AdvocatesFor Respondent: Mr. Shubham Tyagi (SSC, CBIC) with Ms. Navruti Ojha and Mr. Rishabh Chauhan, Advocates

AI SummaryRemanded

Facts

The petitioner, Nafis Ahmed, filed a writ petition before the Delhi High Court challenging an order passed by the Superintendent of Central Tax. The petitioner stated that the GST liability reflected in the impugned order had already been discharged by depositing the amount. The respondents are the Superintendent of Central Tax and another authority. The petition was filed in W.P.(C) 1455/2026. The court noted that the petitioner has an alternate remedy of preferring an appeal.

Held

The Court held that the petitioner has an alternate remedy of preferring an appeal against the order passed by the Superintendent of Central Tax. Therefore, the writ petition was disposed of on this ground. The Court accepted the petitioner's statement that the GST liability reflected in the impugned order has already been discharged. Regarding the mandatory deposit for appeal, the Court directed that the appeal be accepted with the mandatory deposit. Furthermore, if the petitioner requests a refund of this deposit, it shall be considered expeditiously and in any case before the appeal is adjudicated on merits. The Court did not decide on the merits of the case as it was disposed of on the availability of an alternate remedy.

Key Issues

1. Whether the petitioner has an alternate remedy of appeal available against the order passed by the Superintendent of Central Tax, thereby making the writ petition maintainable? Petitioner's Contention: The petitioner argued that the GST liability reflected in the impugned order has already been discharged. Revenue's Contention: The revenue contended that the petitioner has an alternate remedy of appeal. The court also considered the issue of mandatory deposit along with the appeal.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

$~76 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 1455/2026 & CM APPL. 7094/2026, CM APPL. 7095/2026 NAFIS AHMED .....Petitioner Through: Mr. Lalitendra Gulani, Mr. Mohit Pugalia, Mr. Tanuj Kumar Takkar and Ms. Gayatri Srivastava, Advocates. versus SUPERINTENDENT OF CENTRAL TAX & ANR. .....Respondents Through: Mr. Shubham Tyagi (SSC, CBIC) with Ms. Navruti Ojha and Mr. Rishabh Chauhan, Advocates. CORAM: HON'BLE MR. JUSTICE NITIN WASUDEO SAMBRE HON'BLE MR. JUSTICE AJAY DIGPAUL

O R D E R %

02.02.

2026

Heard.

The present petition is disposed of as the petitioner has an alternate remedy of preferring an appeal.

We accept the statement made by learned counsel for the petitioner that liability qua the GST which is reflected in the order impugned is already discharged by depositing the same.

As regard the contention about mandatory deposit of the amount alongwith appeal is concerned, let the appeal be accepted with the mandatory deposit. However, in case if the petitioner makes requests for refund of the same, the same shall be considered expeditiously and in any case before the appeal is being adjudicated on merits. 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 04/02/2026 at 13:33:24

Pending applications also stand disposed of. NITIN WASUDEO SAMBRE, J AJAY DIGPAUL, J FEBRUARY 2, 2026/ay/ss 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 04/02/2026 at 13:33:24

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.