M/S Arj Exim INDIA vs. Additional Commissioner Of CGST, Appeals-Ii, New Delhi And Ors

W.P.(C)/2252/2024HC DelhiGSTCNR DLHC01006852202427 October 2026Bench: HON'BLE MR. JUSTICE ANIL KSHETARPAL,HON'BLE MR. JUSTICE BHARAT PARASHAR2 pages

For Petitioner: Ms. Sneha Arya, Ms. Harshi Gaur, Ms. Roopini Nandam and Ms. Sobiya Manzoor, AdvsFor Respondent: Mr. Anurag Ojha, SSC with Mr. Dipak Raj, Mr. Aditya Chaudhary and Mr. Ashish Chaudhary, Advs. for R-1 and R-2. Mr. Aakarsh Srivastava, Senior Standing Counsel with Mr. Ankit Kumar and Mr. Dhananjay Parth, Advs. for R- 3

AI SummaryRemanded

Held

The Court held that the Writ Petition was entertained when the Tribunal constituted under the Central Goods and Services Tax Act, 2017, was not functional. However, the Tribunal is now functional. The Petitioner does not dispute the statutory remedy of appeal available before the Tribunal. Therefore, keeping in view the aforesaid position, the Writ Petition is disposed of. The Petitioner is granted liberty to file an appeal before the Tribunal within a period of one month. This appeal shall be decided on its merits and shall not be rejected on the ground that it has become time-barred. No specific finding was made on the merits of the original order dated 16.11.2023.

Facts

The Petitioner, M/s Arj Exim India, filed a Writ Petition before the Delhi High Court challenging an order dated 16.11.2023 passed by the Additional Commissioner of CGST, Appeals-II, New Delhi. The petition was entertained when the GST Tribunal was not functional. The Petitioner does not dispute the existence of a statutory remedy of appeal before the now functional GST Tribunal. The present order addresses the situation arising from the Tribunal becoming functional.

Key Issues

1. Whether the Writ Petition is maintainable before this Court given the existence of a statutory appellate remedy before the GST Tribunal, as per the Central Goods and Services Tax Act, 2017. Petitioner's Contention: The Petitioner filed the writ petition when the Tribunal was not functional, implying a lack of alternative remedy at that juncture. The Petitioner does not dispute the existence of the statutory remedy now. Revenue's Contention: The Revenue implicitly argues for the maintainability of the statutory appeal before the Tribunal, as the Petitioner has a clear alternative remedy. The Petitioner does not dispute this.

Sections Cited

The Central Goods and Services Tax Act, 2017

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

$~16 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010068522024 + W.P.(C) 2252/2024 M/S ARJ EXIM INDIA .....Petitioner Through: Ms. Sneha Arya, Ms. Harshi Gaur, Ms. Roopini Nandam and Ms. Sobiya Manzoor, Advs. versus ADDITIONAL COMMISSIONER OF CGST, APPEALS-II, NEW DELHI AND ORS .....Respondents Through: Mr. Anurag Ojha, SSC with Mr. Dipak Raj, Mr. Aditya Chaudhary and Mr. Ashish Chaudhary, Advs. for R-1 and R-2. Mr. Aakarsh Srivastava, Senior Standing Counsel with Mr. Ankit Kumar and Mr. Dhananjay Parth, Advs. for R- 3. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MR. JUSTICE BHARAT PARASHAR

O R D E R %

27.10.

2026

This Writ Petition was filed and entertained when the Tribunal constituted under the The Central Goods and Services Tax Act, 2017 (CGST Act) was not functional.

The Petitioner does not dispute that against the order dated 16.11.2023, they have a statutory remedy of appeal before the Tribunal constituted under the CGST Act. This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by

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