Delhi High Court - Orders
Bansal International vs Commissioner Of Delhi Goods And ... on 29 January, 2026
$~155
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 10275/2024
BANSAL INTERNATIONAL .....Petitioner
Through: Mr. Virag tiwari, Mr. Ramashish, Mr.
Rishabh Jain, Advs.
versus
COMMISSIONER OF DELHI GOODS
AND SERVICES TAX & ANR. .....Respondents
Through: Mr. KG Gopalakrishnan, Mr. Girish
Kaul, Mr. Abhiram Venugopal, Adv.
CORAM:
HON'BLE MR. JUSTICE NITIN WASUDEO SAMBRE
HON'BLE MR. JUSTICE AJAY DIGPAUL
ORDER
% 29.01.2026
1. The challenge in the petition is to the order impugned passed by the Special Commissioner.
2. If we peruse the provisions of Section 107(1) of the Delhi Goods and Services Tax Act, 2017 (DGST Act), remedy of appeal is provided under the said subsection to file the appeal to such Appellate Authority as may be prescribed under the Act. Subsection 87 of Section 2 defines the word "prescribed" which read thus:-
Section 2(87) - "prescribed'' means prescribed by rules made under this Act on the recommendations of the Council
3. Also Section 107 read thus:-
This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 02/02/2026 at 20:37:12 Section 107. (1) Any person aggrieved by any decision or order passed under this Act or the Central Goods and Services Tax Act by an adjudicating authority may appeal to such Appellate Authority as may be prescribed within three months from the date on which the said decision or order is communicated to such person.
4. Rule 109A of the Delhi Goods and Service Tax Rules, 2017 deals with the appointment of the Appellate Authority and same was lastly amended vide notification dated 02nd September 2019.
5. As such, according to the counsel for the petitioner, the Appellate Authority has to be appointed in a prescribed manner by the State Government and not by an Administrative Order which was vide order dated 04th July 2025, as according to him, the Commissioner (Trade and Tax) has no authority to appoint the Appellate Authority as prescribed under Section 107(1) of the DGST Act.
6. We had granted last opportunity to the respondent in this matter on the last date so as to demonstrate as regards the appointment of the Appellate Authority.
7. Other than for the order dated 04th July 2025, issued under the orders of Assistant Commissioner which was approved by the Commissioner (Trade and Tax), prima facie, we see no reason to believe that Assistant Commissioner or the Commissioner (Trade and Tax) can be said to be the appropriate authority for appointing the appellate authority that too in a prescribed manner provided under the provisions of Section 107 of the DGST Act read with Rule 109A of the DGST rules.
8. That being so, we direct the Commissioner Trade and Taxes (Department of Trade and Taxes, GNCTD) to file his own affidavit explaining the aforesaid anomaly pointed out through this order.
This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 02/02/2026 at 20:37:12
9. We direct Mr. Sameer Vashist, Senior Standing Counsel (Civil) GNCTD to extend assistance to this Court on the next date of hearing on the aforesaid issue.
10. Re-notify on 25th February 2026.
11. We permit the counsel for the petitioner to file additional documents within a period of one week from today.
NITIN WASUDEO SAMBRE, J AJAY DIGPAUL, J JANUARY 29, 2026/sky/ss This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 02/02/2026 at 20:37:12