Petitioner challenged Show Cause Notice under GST Acts alleging erroneous classification of goods affecting only 3% of turnover. Bench refused early intervention, directing adjudication before appeal.
Petition dismissed; pending applications disposed of. No relief granted.
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$~67
* IN THE HIGH COURT OF DELHI AT NEW DELHI
.....Petitioner Through: Mr Ankur Jain, Mr Kumar Vikramaditya, Ms Divya Dave and Mr Pranav Ojha, Advocates.
versus
UNION OF INDIA & ORS.
.....Respondent Through: Ms Radhika Bishwajit Dubey, CGSC and Ms Gurleen Kaur Waraich, Advocate for UOI/R1.
CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE SACHIN DATTA
O R D E R % 17.09.2024
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 03/07/2025 at 20:28:00
and therefore, the proposed demand is excessive.
VIBHU BAKHRU, J
SACHIN DATTA, J
SEPTEMBER 17, 2024 M
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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 03/07/2025 at 20:28:00
3 issues framed by the court
Whether the High Court should entertain a writ petition challenging the levy of tax without first allowing the adjudicating authority to decide on classification and demand grounds.
Whether the proposed tax demand based on alleged goods classification errors is unsustainable at the current stage.
Whether the petitioner is entitled to immediate relief setting aside the Show Cause Notice before the adjudication process is completed.
2 provisions across 2 enactments
IMS MERCANTILES PRIVATE LIMITED
UNION OF INDIA
VIBHU BAKHRU
SACHIN DATTA
As recorded by the court registry
A petition under Article 226 of the Constitution asking a High Court to issue a writ against the State or a public authority in a civil matter.
Judgements on the same questions, provisions and authorities, from every court
