Case Law Analysis
|Delhi High Court
Service of Notice Dispute Is Factual, Not for Writ; CGST Appeal Remedy Must Be Exhausted : Delhi HC
Directors of a Delhi-based electronics trading firm cannot bypass the CGST appellate remedy by alleging defective notice service and denial of personal hearing; the Delhi HC held such factual disputes fall outside Article 226 jurisdiction, dismissing challenges to a Rs. 27.11 crore penalty under Section 122(1A) CGST Act.