Delhi High Court Directs Registry To Add 'DIN Field' In GST Writ Petitions To Avoid Conflicting Rulings

In order to avoid duplication of GST cases, the Delhi High Court has asked its Registry to add a new field for filing of writ petitions to record DIN (Document Identification Number) and date of order being challenged.A division bench of Justices Prathiba M. Singh and Shail Jain passed the direction on observing that multiple writ petitions were being filed challenging same impugned orders, especially in cases involving fraudulent availment of ITC (Input Tax Credit).The Court said that in some cases, there are more than a thousand noticees in one single impugned order and it is not possible for the Court to recall if the same impugned order has already been dealt with.“Thus, in order to avoid conflicting rulings in respect of the same impugned order, the Registry is directed to add a 'FIELD' related to impugned order recording the corresponding DIN number and the date, at the time of filing of writ petitions challenging the same.”This, the Court added, is necessary so that when the said writ petition is listed before the Court, the data as to whether any earlier writ petition has been filed in respect of the same impugned order is also placed before the Court.“Such practice is adopted by this Court in criminal matters arising out of the same FIR and the said practice could be replicated in the tax roster as well which would assist the Court as also counsels/litigants,” the Court said.The direction came while dealing with a firm-owner's plea aggrieved by a demand of over Rs.550 crores, raised against various firms including the Petitioner.The case involved 286 entities, including the Petitioner's Firm.The High Court noted that the impugned order had already been challenged before it in M/S Montage Enterprises Private Limited & Ors. Vs. Central Goods and Services Tax Delhi North & Ors. (W.P.(C) 4774/2025) and the matter had already been relegated to the Appellate Remedy.“It is expected that the ld. Counsel ought to have been fair and informed that the Court has already taken a view in respect of the same impugned order,” the Court said and refused to interfere in the matter.Appearance: Mr. Mohit Pugalia, Mr. Lalitendra Gulani &Mr. Tanuj Kumar Takkar, Advs. for Petitioner; Mr. Arjun Malik, SSC for CBICCase title: Purshottam Ray v. Principal Commissioner Of CGST & OrsCitation: 2025 LiveLaw (Del) 1295Case no.: W.P.(C) 15118/2025Click here to read order

Delhi High Court Directs Registry To Add 'DIN Field' In GST Writ Petitions To Avoid Conflicting Rulings

Kapil Dhyani

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