M/S South INDIA Trading Company vs. Additional Commissioner Adjudication CGST Delhi North & Anr.

W.P.(C)/13885/2026HC DelhiGSTCNR DLHC01045075202613 October 2026Bench: HON'BLE MR. JUSTICE BHARAT PARASHAR,HON'BLE MR. JUSTICE ANIL KSHETARPAL1 pages

For Petitioner: Mr. Rishab Gupta, AdvFor Respondent: Ms. Monica Benjamin, SSC along with Ms. Laiba Arif and Ms. Prerika Narang, Advs

AI SummaryRemanded

Facts

The Petitioner, M/s South India Trading Company, filed a writ petition before the Delhi High Court challenging an order dated 17.08.2024 passed by the State GST Department. Initially, the Petitioner sought an adjournment to implead the Delhi GST Department, mistakenly believing the order was from the Central GST Department. However, upon listing, the Registry reported that no steps were taken to implead the correct department. The Court noted that the Petitioner had an alternative remedy of appeal against the impugned order.

Held

The Court held that the writ petition is not maintainable. The reasoning was based on the existence of an alternative statutory remedy of appeal available to the Petitioner against the impugned order dated 17.08.2024. The Court observed that the Petitioner had not taken steps to implead the correct respondent (Delhi GST Department), which had passed the order. Therefore, the Court disposed of the writ petition by relegating the Petitioner to the alternative remedy of appeal. No specific issue regarding the merits of the GST dispute was decided.

Key Issues

1. Whether the writ petition is maintainable before the High Court when an alternative statutory remedy of appeal is available to the petitioner against the impugned order passed by the State GST Department. The Petitioner's contention, implied by their initial attempt to implead the correct department and their filing of a writ petition, is that the writ jurisdiction should be invoked. The Respondents' contention, as reflected in the Court's observation, is that the availability of an alternative remedy of appeal bars the writ petition.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

$~4 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010450752026 + W.P.(C) 13885/2026 M/S SOUTH INDIA TRADING COMPANY, .....Petitioner Through: Mr. Rishab Gupta, Adv. versus ADDITIONAL COMMISSIONER ADJUDICATION CGST DELHI NORTH & ANR. .....Respondents Through: Ms. Monica Benjamin, SSC along with Ms. Laiba Arif and Ms. Prerika Narang, Advs. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MR. JUSTICE BHARAT PARASHAR

O R D E R %

13.10.

2026

On 21.09.2026, the following order was passed:

“1. Learned counsel representing the Petitioner seeks an adjournment to take steps for impleading the Delhi GST Department, as the Impugned Order was passed by the State GST Department and not by the Central GST Department.

List on 13.10.2026.”

As per the report of the Registry, no steps have been taken by the Petitioner to implead Delhi GST Department, which has passed the Impugned Order dated 17.08.2024. 3. Moreover, the Petitioner has an alternative remedy of Appeal against the aforesaid Impugned Order.

Hence, the present Writ Petition is disposed of while relegating the Petitioner to the

The judgment continues below.

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