$~1 to 3 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 8415/2026, CM APPL. 39422/2026, CM APPL. 39423/2026 and CM APPL. 39424/2026 RAJ KUMAR GUPTA PROP RAJASTHAN STEEL CORPORATION .....Petitioner Through: Mr. A. K. Babbar, Mr. Sanyam Malik and Mr. B. K. Tripathi, Advs. versus ADDITIONAL COMMISSIONER CENTRAL GOODS AND SERVICES TAX, & ANR. .....Respondents Through: Mr. Akash verma, SSC along with Ms. Aanchal Uppal, Adv. (2) + W.P.(C) 8494/2026, CM APPL. 39519/2026, CM APPL. 39520/2026, CM APPL. 39521/2026 and CM APPL. 42058/2026 RAJ KUMAR GUPTA PROP RAJASTHAN STEEL CORPORATION .....Petitioner Through: Mr. A. K. Babbar, Mr. Sanyam Malik and Mr. B. K. Tripathi, Advs. versus ADDITIONAL COMMISSIONER & ANR. .....Respondents Through: Mr. Akash verma, SSC along with Ms. Aanchal Uppal, Adv. (3) + W.P.(C) 8497/2026, CM APPL. 39524/2026, CM APPL. 39525/2026 and CM APPL. 39526/2026 RAJ KUMAR GUPTA PROP RAJASTHAN STEEL CORPORATION .....Petitioner Through: Mr. A. K. Babbar, Mr. Sanyam Malik and Mr. B. K. Tripathi, Advs. versus ADDITIONAL COMMISSIONER CENTRAL GOODS AND SERVICES TAX, & ANR. .....Respondents Through: Mr. Akash verma, SSC along 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 10/07/2026 at 11:43:57 with Ms. Aanchal Uppal, Adv. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN O R D E R % 08.07.2026 1. These three (03) connected Writ Petitions have been filed assailing the correctness of the assessment orders dated 31.01.2025 and 04.02.2025 [hereinafter referred to as ‘Impugned Orders’]. The Impugned Orders have been passed pursuant to the issuance of Show Cause Notices under Section 74 of the Central Goods and Services Tax, 2017 [hereinafter referred to as ‘CGST Act’]. 2. Admittedly, the correctness of the Impugned Orders can be challenged by filing appeals under Section 107 of the CGST Act. 3. Learned counsel representing the Petitioner submits that sufficient opportunity of hearing was not granted, inasmuch as the Respondents were required to afford three (03) opportunities of personal hearing, whereas the date fixed for the third opportunity was cancelled. Be that as it may, the Petitioner is at liberty to raise this ground before the Appellate Authority. 4. Learned counsel representing the Petitioner has also placed reliance upon the judgment dated 20.04.2021 passed by the Hon’ble Supreme Court in Civil Appeal No. 1155/2021, captioned M/s Radha Krishan Industries vs. State of Himachal Pradesh & Ors., to contend that this Court should exercise its writ jurisdiction where there has been a violation of the principles of natural justice. 5. This Court has considered the aforesaid submission. In Radha Krishan Industries (supra), the Hon'ble Supreme Court was dealing with the validity of an order of provisional attachment passed under 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 10/07/2026 at 11:43:57 Section 83 of the Himachal Pradesh Goods and Services Tax Act, 2017, and examined the scope of interference under Article 226 of the Constitution in the peculiar facts of that case. The said decision does not lay down that the existence of an alternate statutory remedy can be ignored in every case where a plea of violation of the principles of natural justice is raised. In the facts of the present case, the grievance sought to be urged by the Petitioner can appropriately be examined by the Appellate Authority while exercising jurisdiction under Section 107 of the CGST Act. 6. Keeping in view the aforesaid position, this Court is not inclined to entertain the present Writ Petitions in view of the availability of an efficacious statutory remedy of appeal. The Petitioner, if so advised, may avail the said remedy. Needless to observe that the Petitioner shall be at liberty to raise all grounds, including those urged before this Court, before the Appellate Authority. 7. With the aforesaid observations, these three (03) Writ Petitions stand disposed of. 8. A photocopy of the order passed today be kept in the connected matter(s). ANIL KSHETARPAL, J. SHAIL JAIN, J. JULY 08, 2026 s.godara/ pal 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 10/07/2026 at 11:43:57