2026-VIL-848-DEL
  1. Home
  2. 2026-VIL-848-DEL

SGST High Court Cases

GST - Maintainability of Writ Petition despite availability of statutory appeal remedy - Demand on basis of unaccounted transactions discovered during search at third party premises - Whether extraordinary jurisdiction under Article 226 of Constitution can be invoked notwithstanding availability of efficacious statutory remedy under Section 107 of CGST Act - HELD - Although statutory appellate remedy under Section 107 is available, High Court may entertain writ petition in exceptional circumstances where there is breach of fundamental rights, violation of principles of natural justice, excess of jurisdiction, or challenge to vires of statute. However, petitioner has not made out case falling within recognised exceptions - Petitioner's authorised representative appeared during adjudication proceedings, participated in hearing, and filed detailed written reply which was considered by adjudicating authority – The alleged defects in service of hearing notices, once petitioner had participated and placed defence, do not constitute patent violation of natural justice. Issues relating to evidentiary foundation, admissibility of electronic data allegedly recovered from third party premises, authenticity of forensic examination report etc. are matters pertaining to correctness of adjudication and appreciation of evidence which fall squarely within exclusive domain of statutory appellate mechanism and do not warrant invocation of extraordinary writ jurisdiction - Writ petition dismissed with liberty to avail statutory remedy of appeal under the Act – The petition is dismissed
Download File

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Tax Vista

Your Weekly Tax Recap

By Kasi Viswanathan V

Weekly Summary

VIL Video

GSTAT Filing: Closing Resolutions...
By CA Vivek Jalan

Create Account

Security-Code
New Code?

Log In

New User ? Forgot Password ?

Forgot Password

Security-Code
New Code?
Please Note: This facility is only for Subscribing Members.

Email this page

Security-Code
New Code?

Feedback this page

Schedule a Demo

Schedule a demo to know the features and advantages of VILGST portal. Get to know the tips to find the desired results in faster way.

Security-Code
New Code?

Caselaw Request Form (CRF)

Didn’t find what you are searching for? No worries, please give us the following details and VIL will email you the desired Caselaws at the earliest:

Security-Code
New Code?