GST Writ Closed as Reply Was Filed; Delhi HC Pushes Assessee to Statutory Appeal

Neelgiri Machinery filed a writ petition before the Delhi High Court challenging a Show Cause Notice dated 11 December 2023 and the adjudication order dated 30 April 2024 for the GST period April 2018 to March 2019. The petition also questioned the validity of Notification Nos. 9/2023 (Central Tax), 56/2023 (Central Tax), and 56/2023 (State Tax), which extended limitation periods for GST adjudication.

The petitioner argued that the notifications were invalid and sought relief against the adjudication order. The Department countered that the petitioner had already replied to the SCN on 9 April 2024 and that the order was passed after due consideration.

Question of Law: Whether the writ petition should be entertained despite the availability of a statutory appellate remedy.

HC’s Decision: The High Court noted that the petitioner had filed a reply and that the adjudication order was passed thereafter. Holding that the case did not warrant interference under Article 226, the Court declined to entertain the writ petition and relegated the petitioner to the statutory appeal under Section 107 of the CGST Act.

The petition was disposed of with liberty to file an appeal by 15 January 2026, which would not be treated as time-barred and would be decided on the merits. The Court also directed that GST portal access be provided and clarified that the appellate decision would remain subject to the outcome of the pending Supreme Court challenge to the impugned notifications.

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