Sonu Monu Telecom Pvt. Ltd Vs Union of India Revenue Secretary (Delhi High Court)
The Delhi High Court dismissed a modification application filed by Sonu Monu Telecom Pvt. Ltd. in its ongoing challenge against an adverse GST adjudication order. The application sought to have the High Court hear the merits of the case alongside the constitutional validity challenge, arguing that the Appellate Authority could not adequately address procedural flaws in the original order. The court, however, reinforced the expansive scope of the Appellate Authority’s powers under Section 107(11) of the Central Goods and Services Tax (CGST) Act, 2017, thereby upholding its initial direction for the petitioner to pursue the statutory appeal route first.
Procedural Context and Petitioner’s Challenge
The original writ petition filed by Sonu Monu Telecom Pvt. Ltd. had two primary objectives: first, to set aside an adjudication order dated February 4, 2025, which had confirmed tax liabilities against the company; and second, to challenge the vires (legal validity) of Notification No. 06/2020 – Central Tax dated February 3, 2020.
In its initial order dated March 18, 2025, the High Court directed the petitioner to file an appeal against the adjudication order under Section 107 of the CGST Act, as the order was appealable. The court, however, issued notice only concerning the challenge to the vires of the notification.
