This order dismisses a Writ Petition challenging an order under the CGST Rules. The Court held that an alternative statutory appeal lies under Rule 109A and the petitioner should exhaust that remedy first.
Writ Petition dismissed with liberty to avail of the statutory remedy under Rule 109A of the CGST Rules, 2017.
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$~33
versus
UNION OF INDIA AND ANR. .....Respondents Through: Counsel(appearance not given)
CORAM:
HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN
O R D E R % 08.07.2026
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 13/07/2026 at 15:51:52
that the Petitioner ought to avail of the statutory alternative remedy available under law.
ANIL KSHETARPAL, J.
SHAIL JAIN, J.
JULY 8, 2026/Pt/ MM
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 13/07/2026 at 15:51:52
1 issue framed by the court
Whether the High Court can entertain a Writ Petition concerning an order passed under the CGST Rules when a statutory appeal is maintainable under Rule 109A thereof.
1 provisions across 1 enactments
M/S Planet Dewsift Private Limited
Union of India
Anil Kshetrapal
Shail Jain
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
