Rohit Garg Vs Union of India and Ors (Delhi High Court)
Summary: The Delhi High Court considered a batch of writ petitions arising from proceedings under the Central Goods and Services Tax Act, 2017, involving overlapping questions concerning proceedings under Section 122, competence of the initiating officer, evidentiary material, adjudication procedure and the statutory appellate remedy under Section 107. The first matter in the common judgment was W.P.(C) No.8829/2026 filed by Rohit Garg, while W.P.(C.) No.7287/2026 concerning M/s Siwon Enterprises Pvt. Ltd. was treated as the lead matter. The petitions arose from substantially similar proceedings, including SCNs dated 30.06.2025 and Orders-in-Original dated 26.12.2025 in the principal batch.
The principal batch arose from an investigation concerning alleged issuance of invoices without actual supply of goods, wrongful availment or passing on of Input Tax Credit and allied contraventions. The Department relied upon statements, electronic material and handwritten records. Petitioners disputed the evidentiary material and raised objections concerning relied-upon documents, personal hearing, cross-examination, multiplication of penalties under Section 122(1), clubbing of financial years and transactions, and allegedly inconsistent findings in proceedings arising from the same investigation. In the lead matter, the SCN and Form GST DRC-01 proposed approximately Rs.45,55,42,649/-, whereas the consequential DRC-07 reflected an aggregate liability of approximately Rs.2,27,72,13,235/-.
