Krishana Metallurgical Private Limited v. the Commissioner Cgst Delhi West & Anr.
Case brief
What is this about?
Krishana Metallurgical Private Limited v. Commissioner CGST Delhi West; Delhi High Court; W.P.(C) 8768/2026; order dated 06.07.2026; GST assessment challenge; Order-in-Original 30.12.2025; FORM GST DRC-07 31.12.2025; Article 226 writ versus statutory appeal; alternative remedy doctrine; disputed questions of fact; relegation to appellate remedy; Show Cause Notice reply allegedly not considered; Department denial of reply on record; Section 151 CPC condonation of delay in refiling; writ petition disposed of, not entertained.
What did the court decide?
No adjudication of the challenge to the Order-in-Original: the petitioner was relegated to the alternative remedy of statutory appeal. Separately, the exemption application (CM APPL. 41135/2026) and the condonation-of-delay application for 13 days in refiling (CM APPL. 41138/2026) were allowed and disposed of.