The Hon’ble Delhi High Court in Rohit Garg v. Union of India & Ors. [W.P.(C) 8829/2026 & connected matters (2026:DHC:7502-DB) dated September 07, 2026] disposed of a batch of writ petitions assailing Show Cause Notices (“the SCN”) and Orders-in-Original (“OIO”) passed under Section 122 of the Central Goods and Services Tax Act, 2017 (“the CGST Act”) and relegated the Petitioners to the statutory appellate remedy under Section 107, holding the objection that the Additional Director, DGGI was not a “proper officer” for Section 122 on the date of the SCN, does not disclose a patent or self-evident absence of jurisdiction warranting interference under Article 226, since the competence flows from Notification No. 14/2017-Central Tax read with Notification No. 02/2017-Central Tax and cannot be negated merely by the subsequent Circular No. 254/11/2025-GST dated October 27, 2025, while clarifying that appeals arising from SCNs issued prior to October 01, 2025 shall not be subjected to the substituted pre-deposit proviso to Section 107(6) of the CGST Act.
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