Raj Kumar Gupta Prop Rajasthan Steel Corporation v. Additional Commissioner Central Goods and Services Tax, & Anr.
Case brief
What is this about?
Delhi HC order dated 08.07.2026 by Anil Kshetarpal and Shail Jain, JJ.: three connected writ petitions (W.P.(C) 8415/2026, 8494/2026, 8497/2026) by Raj Kumar Gupta prop. Rajasthan Steel Corporation against CGST assessment orders dated 31.01.2025 and 04.02.2025 (issued pursuant to SCNs under S.74 CGST Act) disposed of on the alternate-remedy doctrine; appeal lies under S.107 CGST Act; Radha Krishan Industries (C.A. No. 1155/2021, Supreme Court, 20.04.2021) distinguished - a natural-justice plea does not justify bypassing the efficacious appellate remedy; petitioner left free to raise all grounds before the Appellate Authority. Keywords: alternate statutory remedy; writ jurisdiction; principles of natural justice; personal hearing; Section 74; Section 107; CGST Act; Article 226.
What did the court decide?
No relief granted against the Impugned Orders; the three writ petitions stand disposed of with liberty to the Petitioner to avail the statutory remedy of appeal under Section 107 of the CGST Act and to raise all grounds, including those urged before this Court, before the Appellate Authority.