$~66 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 8970/2026, CM APPL. 41996/2026 and CM APPL. 41997/2026 R.D METALS .....Petitioner Through: Mr. Deepanshu Choithani, Adv. versus GOODS AND SERVICES TAX OFFICER, WARD 201, ZONE 11, DELHI GST AND ANR. .....Respondents Through: Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN O R D E R % 08.07.2026 1. The Petitioner by filing the present Writ Petition, inter-alia, prays for quashing of Order dated 24.03.2026 passed by Assistant Commissioner / GSTO, Ward 201: Zone 11: Delhi (hereinafter ‘the Impugned Order’) as also Show Cause Notice (hereinafter ‘SCN’) dated 27.09.2025 issued under Section 74 of CGST Act, 2017 (hereinafter ‘the act’). 2. Admittedly, statutory appeal under Section 107 of the Act is maintainable against the Impugned Order passed by the Assistant Commissioner. However, learned Counsel representing the Petitioner submitted that this Court should exercise Writ jurisdiction because the Petitioner was not served with a SCN. 3. Learned Counsel representing the Respondent submitted that apart from uploading the notice on portal which is permissible as per Section 169 of the Act, the Petitioner was given two reminders through 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 13/07/2026 at 15:52:06 e-mails and mobile alerts. 4. It is to be noted here that by filing the Writ Petition, the Petitioner in paragraph 2.8, 2.9 and 2.10 of the petition has averred as under: “2.8. By way of the said SCN, Respondent no. 1 fixed a date of filing of Reply on or before 14.10.2025. 2.9. By way of the said SCN, Respondent no. 1 also fixed a date personal hearing on or before 28.10.2025. 2.10. Thereafter, reminder letter dated 10.02.2026 and 27.02.2026 were issued. A copy of the reminder letters dated 10.02.2026 and 27.02.2026 are annexed herewith as ANNEXURE-P-7.” 5. Whether the Petitioner has received the notice, e-mails and mobile alerts or has not received the same is a disputed question of fact, which cannot be decided in a Writ jurisdiction. 6. In view of the above, the Petitioner, if so advised, may avail remedy of appeal before the appropriate authority. 7. Disposed of. ANIL KSHETARPAL, J. SHAIL JAIN, J. JULY 8, 2026/kp/hp 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 13/07/2026 at 15:52:06