Delhi HC Relegates GST Dispute to Statutory Appeal

The Delhi High Court dismissed a writ petition challenging an adjudication order passed under Section 74 of the CGST Act and directed the petitioner to pursue the statutory appeal under Section 107. 

The Court held that the proceedings initiated by the CGST authorities were prior in point of time to the SGST proceedings and, therefore, the bar under Section 6(2)(b) was not attracted. It further held that the earlier proceedings relating to seizure of goods were distinct from the subsequent tax evasion proceedings arising from investigation.