GST: HC Refuses Writ Relief Against Adjudication Order on Pending Issues:

GST: HC Refuses Writ Relief Against Adjudication Order on Pending Issues The petitioner, M/s Technosys Integrated Solutions Pvt. Ltd., filed a writ petition under Article 226 challenging an Order-in-Original (OIO) passed by the Additional Commissioner, CGST Delhi North Commissionerate. The petitioner sought to have the High Court intervene in the adjudication process, potentially on grounds related to legal interpretations currently being deliberated in higher forums. During the proceedings, the Court examined the principles of judicial discipline, specifically whether a High Court should stay its hands or deviate from established law simply because a particular legal issue has been referred to a larger bench or is under review by the Supreme Court. Issue Before Court: Whether the High Court should interfere with a concluded Order-in-Original via writ jurisdiction, and whether it is permissible for the High Court to await the outcome of a Supreme Court reference or review before deciding a matter based on current standing law. HC Held: The Delhi High Court, presided over by the Bench of Hon’ble Mr. Justice Vibhu Bakhru and Hon’ble Mr. Justice Amit Mahajan (as per the judgment delivered by the Division Bench), dismissed the writ petition. The Court placed heavy reliance on Supreme Court precedents regarding judicial discipline, noting that High Courts must decide matters based on the law "as it stands". The Bench emphasized that it is not open to the High Court to refuse to follow a judgment or await a reference outcome unless specifically directed by the Apex Court. The Court found no cause to interfere with the impugned OIO and granted liberty to the petitioner to avail of other statutory remedies available under the law. It was explicitly clarified that the Court had not expressed any opinion on the merits of the case itself. To Read Full Judgment, Download PDF Given Below