Delhi HC says Parallel GST Proceedings Issue Left Open for Statutory Appeal

Saraswati Printers challenged DGGI proceedings alleging that the same ITC issue had already been adjudicated by State GST authorities. Since the DGGI proceedings had culminated in an Order-in-Original confirming ₹5.71 crore under Section 74, the Court held that the statutory appellate remedy should now be pursued and left the Section 6(2)(b) issue open.