Delhi HC says GST Writ Jurisdiction Is Not a Substitute for Statutory Appeal

Supra Enterprises challenged a Section 74 demand directly before the Delhi High Court, alleging, among other things, absence of fraud or suppression, defects in audit, a consolidated SCN and failure to properly consider its documents. 

The Court held that these were essentially challenges to the merits of adjudication and could be examined in appeal under Section 107; no exceptional circumstance warranting Article 226 intervention was established.