Challenge to Section 67 fails before the Delhi HC

The Delhi High Court, by its order dated 5 August 2026, disposed of a writ petition challenging the constitutional validity of Section 67(6) of the CGST Act and the consequential confiscation proceedings. The Court held that Sections 67 and 74A operate in distinct fields and refused to interfere, leaving the petitioner to pursue its objections before the proper authority in response to the show cause notice.