Appeal remedy reaffirmed

The Delhi High Court, by its order dated 5 August 2026, disposed of a writ petition challenging an Order-in-Original under the GST law. Observing that an effective statutory remedy was available, the Court granted liberty to the petitioner to either seek recall of the adjudication order before the proper officer or file an appeal under Section 107 of the CGST Act with an application for condonation of delay.