https://www.taxtmi.com/caselaws?id=401942 A belated writ challenge to a detention and demand order under GST transit provisions was declined on laches, because the challenge was raised after considerable delay and the statutory scheme treated payment as bringing the proceedings to a close. The HC also declined direct interference with the FORM GST DRC07 recovery summary, holding that where payment was claimed, the proper course was to seek rectification or withdrawal through the prescribed GST mechanism on proof of payment. The writ petition therefore failed, with relief confined to the statutory rectification process. en-us Wed, 02 Dec 2020 00:00:00 +0530 Fri, 21 Mar 2025 17:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401942 A belated writ challenge to a detention and demand order under GST transit provisions was declined on laches, because the challenge was raised after considerable delay and the statutory scheme treated payment as bringing the proceedings to a close. The HC also declined direct interference with the FORM GST DRC07 recovery summary, holding that where payment was claimed, the proper course was to seek rectification or withdrawal through the prescribed GST mechanism on proof of payment. The writ petition therefore failed, with relief confined to the statutory rectification process. Case-Laws GST Wed, 02 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401942