M/S Larsen And Toubro Limited vs. Joint Commissioner Of Central GST And Anr.

W.P.(C)/13117/2025HC DelhiGSTCNR DLHC01062096202527 October 2026Bench: HON'BLE MR. JUSTICE ANIL KSHETARPAL,HON'BLE MR. JUSTICE BHARAT PARASHAR2 pages

For Petitioner: Mr. Kunal sharma, Mr. Rahul Aggarwal and Ms. Rishika Goyal, AdvsFor Respondent: Mr. Gibran Naushad, SSC along with Mr. Suraj Shekhar Singh, Mr. Hasan Haider and Mr. Anish Mishra, Advs

AI SummaryRemanded

Held

The High Court held that in view of the GST Tribunal becoming operational, the writ petition is not the appropriate remedy. The Court found that an appeal against the impugned order dated 09.10.2024 is maintainable before the Tribunal. Therefore, the petitioner is relegated to the remedy of appeal before the Tribunal. The Court directed that if the appeal is filed within one month from the date of the order, it shall be decided on merits and not rejected on the ground of limitation. The petitioner was also granted liberty to move an application before the Tribunal for expeditious hearing of the appeal. No specific issue regarding the merits of the impugned order was decided.

Facts

The petitioner, M/s Larsen and Toubro Limited, filed a writ petition before the Delhi High Court challenging an order dated 09.10.2024. The petition was entertained because the GST Tribunal was not operational at that time. However, during the pendency of the writ petition, the Tribunal became functional. The respondents are the Joint Commissioner of Central GST and another authority. The petitioner sought relief against the impugned order.

Key Issues

1. Whether the writ petition is maintainable before the High Court when the statutory appellate remedy before the GST Tribunal is available and operational? Petitioner's contention: The petitioner initially approached the High Court due to the non-operational status of the GST Tribunal. Revenue's contention: The Revenue argued that with the Tribunal now functioning, the petitioner should avail the statutory remedy of appeal. The High Court did not record any specific arguments from the Revenue regarding the maintainability of the writ petition itself, but rather focused on the availability of the appellate remedy.

Sections Cited

CGST Act

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

$~24 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010620962025 + W.P.(C) 13117/2025 and CM APPL. 17652/2026 M/S LARSEN AND TOUBRO LIMITED .....Petitioner Through: Mr. Kunal sharma, Mr. Rahul Aggarwal and Ms. Rishika Goyal, Advs. versus JOINT COMMISSIONER OF CENTRAL GST AND ANR. .....Respondents Through: Mr. Gibran Naushad, SSC along with Mr. Suraj Shekhar Singh, Mr. Hasan Haider and Mr. Anish Mishra, Advs. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MR. JUSTICE BHARAT PARASHAR

O R D E R % 27.10.2026

The present Writ Petition was entertained at a time when the Tribunal constituted under the Central Goods and Services Tax Act, 2017 (‘CGST Act’) was not functioning.

During the pendency of the present Writ Petition, the Tribunal has become operational.

There is no dispute that an Appeal against the order dated 09.10.2024, which is impugned herein, is maintainable before the Tribunal constituted under the CGST Act.

In view of the aforesaid position, the Petitioner is relegated to the remedy of Appeal before the Tribunal. In case the Appeal is filed within a period of one (01) month from today, the same shall be This is a digitally signed order. The authenti

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