Judicial Corner : No writ against order confirming demand of ineligible ITC assessee was to be relegated to remedy of appeal – Delhi High Court. (13.08.2025)

Daily Updates / By

No writ against order confirming demand of ineligible ITC assessee was to be relegated to remedy of appeal – Delhi High Court {V.K. Enterprises V/s Additional Commissioner CGST, Delhi West – (2025) 32 Centax 457 (Del.)}

Facts:

  • Show cause notice alleged assessee took ineligible ITC from a non-existent firm.
  • Assessee claimed reply wasn’t considered and hearing notice came after the hearing date.

Issue:

  • Whether writ petition was maintainable against the order confirming demand without availing appeal remedy.

Held:

  • Assessee’s reply lacked basic details proving existence of the firm.
  • Since the order was appealable under Sec. 107 CGST Act, assessee must pursue the appellate remedy, not writ