The Hon’ble Delhi High Court in Shub Conductors LLP and Ors. v. Joint Commissioner Central Tax GST Delhi East and Ors. [W.P.(C) 4126/2025 and CM APPL. 19123/2025 dated August 05, 2026] disposed of the writ petition challenging the adjudication order passed under Section 74 of the Central Goods and Services Tax Act, 2017 (“the CGST Act”) and held that no jurisdictional infirmity under Section 6(2)(b) of the CGST Act arises where the proceedings under the CGST Act were initiated prior in point of time to the proceedings initiated by the State GST Authorities. Accordingly, the Court relegated the Assessee to the statutory remedy of appeal under Section 107 of the CGST Act, while directing that the period spent in prosecuting the writ petition shall stand excluded while computing the period of limitation for filing the statutory appeal.
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