Disposed¶6

M/S Sarv Priya Mahajan Co. Op Group Housing Society v. Union of India and Ors.

Delhi HC17 Jul 2026W.P.(C)/9579/2026

Case brief

AI extract

What is this about?

Keywords: CGST Act 2017 Section 7(1) Clause (aa); Delhi Goods and Services Act 2017; writ of certiorari; Show Cause Notice 30.09.2025; Order-In-Original 30.03.2026 Commissioner CGST Delhi West; Indian Medical Association vs Union of India W.A. No.1659/2024 Kerala High Court; SLP pending, no stay; statutory appeal maintainable; relegation to appellate remedy; writ petition disposed 17.07.2026; Delhi High Court; Anil Kshetarpal; Amit Mahajan.

What did the court decide?

No substantive relief granted; Petitioner relegated to the remedy of statutory appeal against the Order-In-Original dated 30.03.2026. ¶6

M/S Sarv Priya Mahajan Co. Op Group Housing Society Vs… — GST and Indirect Tax | Delhi HC (2026)

What the court decided

AI extract

Outcome

No substantive relief granted; Petitioner relegated to the remedy of statutory appeal against the Order-In-Original dated 30.03.2026.

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Issue for consideration

Whether Clause (aa) of Section 7(1) of the Central Goods and Services Act, 2017 and the corresponding provision of the Delhi Goods and Services Act, 2017 are unconstitutional, warranting a writ of certiorari to quash the Show Cause Notice dated 30.09.2025 and the Order-In-Original dated 30.03.2026. +1 more

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Ratio / Principle

A statutory Appeal against the order passed on 30.03.2026 is maintainable, and the Appellate Authority is required to take into consideration the existing position as declared by the Constitutional Courts.

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Key takeaways

The Petitioner is relegated to the remedy of Appeal, with the observation that the Appellate Authority will take into consideration the recent development in the laws.ratio¶5

Detailed headnote1 paragraphs

W.P.(C) 9579/2026 (with CM APPL. 44645/2026 and CM APPL. 44646/2026), High Court of Delhi, decided 17.07.2026 by Justices Anil Kshetarpal and Amit Mahajan: the petitioner co-op group housing society sought a writ of certiorari to quash a Show Cause Notice dated 30.09.2025 and an Order-In-Original dated 30.03.2026 passed by the Commissioner (in situ), adjudication, CGST Delhi West, and a declaration that Clause (aa) of Section 7(1) of the Central Goods and Services Act, 2017 and the corresponding provision of the Delhi Goods and Services Act, 2017 are unconstitutional. Counsel admitted that the Division Bench of the High Court of Kerala at Ernakulam in W.A. No.1659/2024 (Indian Medical Association vs. Union of India and Ors.) had already declared the clause unconstitutional; that the Government's SLP in the Supreme Court had drawn no stay; and that the adjudicating authority had relied on the same clause. Holding a statutory appeal maintainable and requiring the Appellate Authority to consider the existing position declared by Constitutional Courts, the Court relegated the petitioner to that appeal and disposed of the writ petition and pending applications.

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$~37

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* IN THE HIGH COURT OF DELHI AT NEW DELHI

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- W.P.(C) 9579/2026, CM APPL. 44645/2026 and CM APPL. 44646/2026

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M/S SARV PRIYA MAHAJAN CO OP GROUP HOUSING SOCIETY .....Petitioner Through: Mr. Anmol Gupta, Mr. Upender Gupta and Mr. Varun Gaba, Advs.

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versus

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UNION OF INDIA AND ORS .....Respondents Through: Mr. Ruchesh Sinha, SSC along with Ms. Monalisa Maity, Adv. MR. Rahul Sambher, SPC.

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CORAM:

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HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MR. JUSTICE AMIT MAHAJAN

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O R D E R 17.07.2026

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Through the present Writ Petition, the Petitioner prays for issuance of a Writ of Certiorari to quash Show Cause Notice dated 30.09.2025 and the Order-In-Original passed by the Commissioner (in situ), adjudication, CGST Delhi West on 30.03.2026.

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The Petitioner also prays that Clause (aa) of Section 7(1) of the Central Goods and Services Act, 2017 and the corresponding provision of the Delhi Goods and Services Act, 2017 be declared unconstitutional.

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Learned counsel representing the Petitioner admits that the Division Bench of the High Court of Kerala at Ernakulam in W.A. No.1659/2024 captioned Indian Medical Association vs. Union of India and Ors. has already declared the above-mentioned Clause (aa) of Section 7(1) of the CGST Act, 2017 as unconstitutional. He further

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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 20/07/2026 at 11:48:58

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admits that though a Special Leave Petition (SLP) has been filed by the Government in the Supreme Court against it, however, no stay on the operation of the order passed by the High Court of Kerala at Ernakulam has been granted. It is also submitted that the authority while passing the order on 30.03.2026 has relied upon on the same clause, which has already been declared as unconstitutional.

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Admittedly, a statutory Appeal against the order passed on 30.03.2026 is maintainable. The Appellate Authority is required to take into consideration the existing position as declared by the Constitutional Courts.

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In these circumstances, the Petitioner is relegated to the remedy of Appeal while observing that the Appellate Authority will take into consideration the recent development in the laws.

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In view of the aforesaid, the present Writ Petition, along with pending applications, is disposed of.

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ANIL KSHETARPAL, J.

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AMIT MAHAJAN, J.

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JULY 17, 2026 s.godara/ad

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This is a digitally signed order.

¶24

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 20/07/2026 at 11:48:58

M/S Sarv Priya Mahajan Co. Op Group Housing Society v. Union of India and Ors.

Case brief

What is this about?

What did the court decide?

M/S Sarv Priya Mahajan Co. Op Group Housing Society v. Union of India and Ors.

Case brief

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What the court decided

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