GST assessee sought writ quashing of an order and Section 74 SCN, claiming non-service of notice. Court found receipt of portal uploads, e-mails and alerts a disputed question of fact not fit for writ jurisdiction and disposed of the petition permitting appeal under Section 107.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
$~66
R.D METALS .....Petitioner Through: Mr. Deepanshu Choithani, Adv.
versus
GOODS AND SERVICES TAX OFFICER, WARD 201, ZONE 11, DELHI GST AND ANR. .....Respondents Through: Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs.
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 15:52:06
e-mails and mobile alerts.
“2.8. By way of the said SCN, Respondent no. 1 fixed a date of filing of Reply on or before 14.10.2025. 2.9. By way of the said SCN, Respondent no. 1 also fixed a date personal hearing on or before 28.10.2025. 2.10. Thereafter, reminder letter dated 10.02.2026 and 27.02.2026 were issued. A copy of the reminder letters dated 10.02.2026 and 27.02.2026 are annexed herewith as ANNEXURE-P-7.”
ANIL KSHETARPAL, J.
SHAIL JAIN, J.
JULY 8, 2026/ kp/hp
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 15:52:06
1 issue framed by the court
Whether the writ court should entertain a challenge to a GST demand order where service of the SCN is disputed.
3 provisions across 1 enactments
R.D Metals
Goods and Services Tax Officer, Ward 201, Zone 11, Delhi GST
Goods and Services Tax Officer, Anr.
Anil Kshetarpal
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
