Allahabad High Court

CHIMERA INFRASTRUCTURE PRIVATE LIMITEDversusASSISTANT COMMISSIONER CGST COMMISSIONERATE AND 2 OTHERS

Decided: 7 September 2026
Bench: SWARUPAMA CHATURVEDI SAUMITRA DAYAL SINGH

Holding

The writ petition is not maintainable because the petitioner has availed the statutory remedy under Rule 86A(2) of the CGST Rules, 2017.

Summary

The petitioners, Chimera Infrastructure Private Limited, filed a writ petition in the Allahabad High Court challenging an order dated 03‑08‑2026 passed by the Assistant Commissioner, CGST. The petitioners had earlier invoked the statutory remedy provided under Rule 86A(2) of the CGST Rules, 2017, to contest the same order. The Court examined whether the writ petition was maintainable given that the statutory remedy was already available and had been availed. It held that the existence and invocation of the statutory remedy barred the writ petition, sustaining the preliminary objection on maintainability. Consequently, the petition was disposed of, with the Court directing the petitioners to file a copy of the order before the first respondent so that the Rule 86A(2) application can be decided expeditiously, preferably within two weeks of compliance.

Issues considered

Whether a writ petition is maintainable when the petitioner has already availed the statutory remedy under Rule 86A(2) of the CGST Rules, 2017.

Legislation cited

CGST Rules, 2017 — s. Rule 86A(2)

Subjects

writ petition
maintainability
statutory remedy
CGST
Rule 86A(2)
tax law
high court

Judgment

                                              HIGH COURT OF JUDICATURE AT ALLAHABAD
                                                           WRIT TAX No. - 3683 of 2026

                                    Chimera Infrastructure Private Limited
                                                                                               .....Petitioner(s)
                                                                      Versus

                                    Assistant Commissioner CGST Commissionerate
                                    And 2 Others                                             .....Respondent(s)

                                    Counsel for Petitioner(s)      : Ajay Kumar Yadav, Ashish Bansal,
                                                                     Shalini Goel
                                    Counsel for Respondent(s)      : Dhananjay Awasthi

                                    Court No. - 39
                                                     HON'BLE SAUMITRA DAYAL SINGH, J.
                                                     HON'BLE SWARUPAMA CHATURVEDI, J.

                                    1. Having heard learned counsel for the parties and having perused the
                                    record, it appears, the petitioner has availed statutory remedy under Rule
                                    86A(2) of the CGST Rules, 2017, with respect to order dated 03.08.2026,
                                    passed by respondent no.2.

                                    2. To the extent, the petitioner has availed statutory remedy against the
                                    impugned order, preliminary objection raised as to the maintainability of
                                    the writ petition, is sustained.

                                    3. Accordingly, the writ petition is disposed of with the observation,
                                    subject to the petitioner filing a copy of this order before the respondent
                                    no.1, his application filed under Rule 86A(2) of the Rules may be dealt
                                    with and decided, as expeditiously as possible, preferably within a period
                                    of two weeks from the date of compliance shown by the petitioner.



                                                   (Swarupama Chaturvedi,J.) (Saumitra Dayal Singh,J.)
                                    September 8, 2026
                                    Prakhar




Digitally signed by :-
PRAKHAR SRIVASTAVA
High Court of Judicature at Allahabad

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