Delhi High Court Disposes Writ Petition Seeking Quashing Of CGST Show Cause Notice And Order, Directs Rectification Application Decision

The Case

SHOMUK ENGINEERING AND CONSULTANCY SERVICES THROUGH ITS PROP. ANIRUDDHA BANERJEE Vs ADDITIONAL COMMISSIONER, CGST DELHI EAST
Case No.: W.P.(C)/13612/2026
Decided on: 09/17/2026
CNR: DLHC010442052026 ·
High Court of Delhi

The Legal Issue

Whether the Show Cause Notice dated 27.11.2024 and Impugned Order dated 27.02.2025 passed by the Additional Commissioner, Delhi East, Delhi, should be quashed. Whether a direction should be issued to the Respondent to decide the Petitioner's application dated 24.09.2026 for rectification of the Impugned Order.

Facts of the Case

The Petitioner filed a Writ Petition praying for quashing of Show Cause Notice dated 27.11.2024 and Impugned Order dated 27.02.2025 passed by the Additional Commissioner, Delhi East, Delhi. The Petitioner also prayed for a direction to the Respondent to decide the application dated 24.09.2026 filed for rectification of the Impugned Order. Perusal of the Order reflects that efforts were made to serve the Petitioner through letters as well as e-mails, but the Petitioner did not respond to the Show Cause Notice. The Petitioner has an alternative remedy of appeal under Section 107 of the CGST Act. Learned Counsel for the Petitioner submitted that the Impugned Order is without jurisdiction as the Petitioner has availed benefit of Input Tax Credit of Rs.11,12,430/- whereas the demand of over Rs.12,00,00,000/- has been raised against him by the authorities.

Summary of the Decision

The Court held that the Petitioner has an alternative remedy of appeal under Section 107 of the CGST Act. The Court observed that the aspects raised by the Petitioner can be examined by the Appellate Authority and hence did not consider it fit to pass any orders qua the prayer for quashing. With respect to the Petitioner's prayer for direction to decide his Rectification Application, the Writ Petition was disposed of with direction to the 'Proper Officer' to decide the application for rectification, if already filed, within a period of two months from today. The Court did not grant the relief of quashing the Show Cause Notice and Impugned Order. The Writ Petition was disposed of accordingly.

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