This judgment deals with whether a writ petition can be entertained against a Section 74 GST show cause notice when the audit reply was allegedly not considered.

Case Snapshot

• Case Name: Dhruv Medicos Pvt Ltd v. Deputy Commissioner, Central GST Circle 5, Audit-I, Delhi & Ors.

• Citation / Neutral Citation: 2026:DHC:8422-DB

• High Court: High Court of Delhi

• Bench: Justice Anil Kshetarpal and Justice Bharat Parashar

• Date of Judgment: September 29, 2026

• Area of Law: GST audit proceedings; Rule 101(4) CGST Rules; Section 74 CGST Act; writ jurisdiction against show cause notice

Judgment Headline

Delhi HC: Writ Not Maintainable Against GST SCN When Audit Reply Adequacy Can Be Raised in Adjudication

The Judgment in One Line

Delhi High

... Upgrade to a Premium Plan to view the full judgment.