SKG Metal Trading Vs Commissioner Central Goods And Services Tax
Date: July 22, 2026
Subject Matter
Writ Jurisdiction Barred When Disputed Facts on Notice Service and Statutory Appeal Available
Summary
The Delhi High Court has disposed of a writ petition challenging an ex parte penalty order. The Court held that the petition was not maintainable due to the availability of an alternative statutory remedy under Section 107 of the CGST Act and the exi…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. Before adverting to the facts of the case, it is pertinent to note that the Impugned Order dated 10.12.2025 is appealable under Section 107 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the ‘CGST Act’). As a general rule, where a statute provides a comprehensive mechanism for redressal of grievances through an app…