Abn International v. the Assistant Commissioner/Gsto
Case brief
What is this about?
GST writ petition disposed of and petitioner relegated to appellate remedy under Section 107 CGST Act 2017; mismatch between final order and show-cause notice; alleged denial of opportunity of hearing before listing of rectification application; respondent asserts hearing already granted; Delhi High Court; bench of Anil Kshetarpal and Amit Mahajan; decision date 22.07.2026; case W.P.(C) 9963/2026 with CM APPL. 46401-46403/2026; parties ABN INTERNATIONAL v. THE ASSISTANT COMMISSIONER/GSTO.
What did the court decide?
No substantive relief granted; petition disposed of while relegating the petitioner to the remedy of appeal under Section 107 of the Central Goods and Services Tax Act, 2017. ¶17