High Court of Delhi3 August 2026

Armour Security India Ltd. v. Union of India

For revenue

W.P.(C) NO. 10738 OF 2026

The ruling in brief

Where petitioner challenged SCN and order-in-original alleging tax not paid and fraud-related demand under CGST after being heard and afforded detailed adjudication, existence of effective statutory appellate remedy before Appellate Authority meant writ could not be entertained, and questions of fact or competing statutory provisions including period-specific applicability were to be decided in statutory appeal

Provisions considered

Section 107, read with sections 74 and 76, of Central Goods and Services Tax Act, 2017/Delhi Goods and Services Tax Act, 2017

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The ruling in brief

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Armour Security India Ltd. v. Union of India

The ruling in brief

Provisions considered

Armour Security India Ltd. v. Union of India

The ruling in brief

Provisions considered

Read the full analysis

Katyani Exports v. Union of India

New Godara Trading Co. v. State of Rajasthan

Cheema Local Carrier and Construction v. Commissioner State GST

Read the full analysis