M/S Aparna Collection v. Union of India & Ors.
Case brief
What is this about?
Delhi High Court order dated 06.07.2026 disposing of W.P.(C) 2261/2026 (M/s Aparna Collection v. Union of India & Ors.) alleging non-issuance of GST Show Cause Notice within the prescribed four-and-a-half-year period under Section 74(2) CGST Act; Respondent produced screenshots of Notice uploaded on GST Portal and e-mailed same day; order in original already passed on 20.01.2025; Court held writ basis ceases once Notice uploaded on GST Portal given availability of statutory appeal remedy; petitioner advised to pursue alternative statutory remedy.
What did the court decide?
Once the Notice is uploaded on the GST Portal, the basis for entertaining the Writ Petition despite the availability of the statutory remedy of Appeal ceases to exist; the Petitioner, if so advised, may avail the alternative statutory remedy. ¶15