Pawan Kumar and Rakesh Kumar v. Additional Commissioner, Adjudication, CGST Delhi (North) & Anr.
VALIDATED FULL-TEXT JUDGMENTPDF provenance: The local PDF was generated by Indian Kanoon from the complete validated judgment text. It is searchable and text-matched, but is not an official court-issued PDF. The official court portal is listed separately; no judgment-specific official deep link is asserted.
Two-minute summary
The merits were left to the appellate authority. The petitioners may seek exclusion of the bona fide writ period under section 14, and the appellate authority must consider that request pragmatically and in accordance with law.
Material facts
Two company directors challenged a GST show-cause notice and order-in-original. The High Court declined to determine the disputed merits directly and addressed the availability of the statutory appeal and exclusion of time spent in the writ proceedings.
Issues
- Whether the directors should pursue the statutory GST appeal and receive consideration of a Limitation Act section 14 request for time spent bona fide in the writ proceedings.
Court reasoning
9. Accordingly, in this regard, the Petitioner, if so advised, will be at liberty to file an appropriate application before the Appellate Authority, which will be considered pragmatically in accordance with law.
Ratio / controlling principle
The merits were left to the appellate authority. The petitioners may seek exclusion of the bona fide writ period under section 14, and the appellate authority must consider that request pragmatically and in accordance with law.
Operative order
10. In view of the aforesaid observations, both the Petitions, along with pending applications are disposed of.
Statutes and provisions
- Central Goods and Services Tax Act, 2017
- Section 107
- Rule 109(a)
- Section 122(1A)
- Section 14
Scope limits
- The decision is confined to the issues decided on the retained record; verify the complete judgment and subsequent history before reliance.
Completeness and review
- Source text
- Complete judgment text, validated against the public source
- PDF status
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- Text-to-PDF match
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- PDF pages
- 3
- Source words
- 626
- Later history
- Not verified — check the official court record for later history before reliance (as of 20 Sep 2026)
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Read the complete searchable judgment text
Pawan Kumar vs Additional Commissioner, ... on 20 August, 2026
Pawan Kumar vs Additional Commissioner, ... on 20 August,
2026
$~92 & 93
* IN THE HIGH COURT OF DELHI AT NEW DELHI
# CNR No. DLHC010296642026
+ W.P.(C) 9356/2026, CM APPL. 43733/2026 and CM APPL.
43734/2026
PAWAN KUMAR .....Petitioner
Through: Mr. Gaurav Gupta, Mr.
Deepanshu Saini, Mr. Saurabh
Dahiya, Advs.
versus
ADDITIONAL COMMISSIONER, ADJUDICATION, CGST
DELHI (NORTH) & ANR. .....Respondents
Through: Mr. Shubham Tyagi, SSC with
Ms. Navruti Ojha , Adv.
(93)
# CNR No. DLHC010296632026
+ W.P.(C) 9391/2026, CM APPL. 43791/2026 and CM APPL.
43792/2026
RAKESH KUMAR .....Petitioner
Through: Mr. Gaurav Gupta, Mr.
Deepanshu Saini, Mr. Saurabh
Dahiya, Advs.
versus
ADDITIONAL COMMISSIONER, ADJUDICATION, CGST
DELHI (NORTH) & ANR. .....Respondents
Through: Mr. Shubham Tyagi, SSC with
Ms. Navruti Ojha , Adv.
CORAM:
HON'BLE MR. JUSTICE ANIL KSHETARPAL
HON'BLE MS. JUSTICE SHAIL JAIN
ORDER
% 20.08.2026
1. The present Petitions shall stand disposed of by this common This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the
QR code shown above. The Order is downloaded from the DHC Server on 20/08/2026 at 21:59:17
order.
2. Through the present Petitions, the Petitioners seek issuance of a writ in nature of certiorari for
Indian Kanoon - http://indiankanoon.org/doc/24160560/ 1
Pawan Kumar vs Additional Commissioner, ... on 20 August, 2026
quashing the Show Cause Notice ('SCN') dated 26.09.2025 and Order-in-Original dated 10.03.2026.
Both the Petitioners are Directors of M/s Career Will Information Centre Private Limited (to be read
as subject Company).
3. Admittedly, the Petitioners have an efficacious statutory remedy of appeal under Section 107 of
the Central Goods and Services Tax Act, 2017 ('CGST Act') read with Rule 109(a) of the CGST Rules,
2017.
4. A perusal of the record reveals that a consolidated order has been passed against the subject
Company as well as both the Petitioners.
5. The Petitioners claim that notwithstanding the availability of the statutory remedy of appeal, the
present Petitions ought to be entertained inasmuch as the penalties under Section 122(1A) and
122(3)(a) of the CGST Act, have been imposed on them erroneously.
6. In our opinion, the aforesaid aspect can appropriately be examined by the Appellate Authority in
exercise of its appellate jurisdiction.
7. Keeping in view the aforesaid position, the Petitioners are relegated to the alternative statutory
remedy of appeal.
8. Section 14 of the Limitation Act, 1963, inter alia, provides for exclusion of time spent in bona fide
proceedings before a Court.
9. Accordingly, in this regard, the Petitioner, if so advised, will be at liberty to file an appropriate
application before the Appellate Authority, which will be considered pragmatically in accordance
with law.
This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the
QR code shown above. The Order is downloaded from the DHC Server on 20/08/2026 at 21:59:17
10. In view of the aforesaid observations, both the Petitions, along with pending applications are
disposed of.
11. A photocopy of the order passed today be kept in the connected matter.
ANIL KSHETARPAL, J.
SHAIL JAIN, J.
AUGUST 20, 2026 jai/hr This is a digitally signed order.
Indian Kanoon - http://indiankanoon.org/doc/24160560/ 2
Pawan Kumar vs Additional Commissioner, ... on 20 August, 2026
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the
QR code shown above. The Order is downloaded from the DHC Server on 20/08/2026 at 21:59:17
Indian Kanoon - http://indiankanoon.org/doc/24160560/ 3
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