Dismissed

M/S S R Steel Traders (Legal Name- Rajender Parsad Jain) v. Superintendent, RANGE-86, Division Palam, Central Goods and Services Tax, Delhi South Commissione

Delhi HC15 Sept 2026W.P.(C)/12755/2026

Case brief

AI extract

What is this about?

This Order addresses a Writ Petition filed to quash a Show Cause Notice and an ex parte Order-in-Original passed under Section 74 of the CGST/SGST Acts regarding bogus ITC. The Court held that the petitioner has an unchallenged alternative remedy via appeal and the claim of non-service was untenable in light of tracking reports produced by the respondents.

What did the court decide?

Cancelled the Writ Petition disposed with liberty to the Petitioner to avail the remedy of appeal.

M/S S R Steel Traders (Legal Name- Rajender Parsad Jain)… — GST and Indirect Tax | Delhi HC (2026)

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$~43

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IN THE HIGH COURT OF DELHI AT NEW DELHI

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CNR No. DLHC010412812026

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W.P.(C) 12755/2026 and CM APPL. 59228/2026 M/S S R STEEL TRADERS (LEGAL NAME- RAJENDER PARSAD JAIN) .....Petitioner Through: Mr. Naman Jain, Mr. Akhil Kumar Advs.

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Versus

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SUPERINTENDENT, RANGE-86, DIVISION PALAM, CENTRAL GOODS AND SERVICES TAX, DELHI SOUTH COMMISSIONERATE & ANR. .....Respondents

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Through: Ms.Anushree Narain SCC, Mr.Apurv Yadav and Mr.Naman Choula s. Anushree Narain, SC for R-1 Mr. Rajesh Kumar, CGSPC with Mr. Abhishek Kumar Singh, Advs. for UOI

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CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN

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O R D E R % 15.09.2026

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The present Writ Petition has been filed under Article 226 of the Constitution of India seeking, inter alia, issuance of a writ in the nature of certiorari or any other appropriate writ, order or direction for quashing of the Show Cause Notice dated 18.06.2025 issued under Section 74 of the CGST, SGST and IGST Acts and the ex parte Orderin-Original dated 15.12.2025 passed under Section 74 of the CGST and SGST Acts read with Section 20 of the IGST Act, as well as all proceedings consequent thereto. The Petitioner has also sought issuance of a writ in the nature of mandamus or any other appropriate writ, order or direction, as may be deemed fit and proper in the facts and circumstances of the present case.

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This is a digitally signed order.

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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 17/09/2026 at 12:09:05

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The Petitioner admittedly has an alternative remedy of appeal against the Order-in-Original dated 15.12.2025 passed under Section 74 of the CGST Act, pursuant to the Show Cause Notice dated 18.06.2025. As recorded in the Order-in-Original, the Petitioner is alleged to have availed inadmissible Input Tax Credit, on the basis of transactions with the firm, namely, M/s Modern Industries, which was found to be bogus and non-existent. The Petitioner is stated to have availed Input Tax Credit of Rs.3,84,015.06/- during the Financial Year 2018-19.

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Learned Counsel appearing for the Petitioner contends that the Petitioner was never served with the Show Cause Notice and that the same was merely uploaded on the GST portal.

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Ms. Anurshree Narain, learned Standing Counsel appearing for the Respondents, submits that the Show Cause Notice dated 18.06.2025 as well as the Order-in-Original dated 15.12.2025 were duly sent to the Petitioner by Speed Post. She has produced the respective tracking reports in support of the said submission.

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Keeping in view the aforesaid position, the present Writ Petition has been filed on the basis of incorrect averments regarding nonservice of the Show Cause Notice. The Writ Petition is, accordingly, dismissed, with liberty to the Petitioner to avail the remedy of appeal. 6. Accordingly, the present Writ Petition, along with all pending applications, if any, stands disposed of.

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ANIL KSHETARPAL, J.

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SHAIL JAIN, J.

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SEPTEMBER 15, 2026/ Pallavi/rm

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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 17/09/2026 at 12:09:05

M/S S R Steel Traders (Legal Name- Rajender Parsad Jain) v. Superintendent, RANGE-86, Division Palam, Central Goods and Services Tax, Delhi South Commissione

Case brief

What is this about?

What did the court decide?

M/S S R Steel Traders (Legal Name- Rajender Parsad Jain) v. Superintendent, RANGE-86, Division Palam, Central Goods and Services Tax, Delhi South Commissione

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

Parties & counsel

Coram

Case details

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