DK Enterprises Vs Union of India
Date: July 26, 2026
Court: High Court
Bench: Delhi
Type: Writ Petition
Judge(s)/Member(s): ANIL KSHETARPAL, SHAIL JAIN
Subject Matter
Appellate Authority Empowered to Conduct Further Inquiry and Cross-Examination
Summary
The writ petition filed by the Petitioner was dismissed , and the Petitioner was relegated to the statutory remedy of appeal under Section 107 of the Central Goods and Services Tax Act, 2017. The High Court held that the Appellate Authority possesses…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT At the outset, it is be noted that two earlier Writ Petitions preferred by the Petitioner were disposed of by relegating the Petitioner to the statutory remedy of appeal under Section 107 of the Central Goods and Services Tax Act, 2017 [hereinafter referred to as ‘CGST Act’]. 2. Through the present Writ Petition, the Petitioner seeks quashing of…