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    <title>2026 (6) TMI 512 - DELHI HIGH COURT</title>
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    <description>Writ jurisdiction against GST demand proceedings remains exceptional where an alternate statutory appeal under Section 107 is available; interference is confined to cases of lack of jurisdiction, breach of natural justice, violation of fundamental rights, or challenge to vires. Where the dispute turns on factual issues such as the nature of services rendered and the correctness of demand computation, the proper remedy is appellate scrutiny, not writ relief. Mere rejection of the defence in the adjudication order does not, by itself, constitute a natural justice violation. The writ petition was held not maintainable, and the petitioner was relegated to the statutory appeal.</description>
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    <pubDate>Fri, 17 Apr 2026 00:00:00 +0530</pubDate>
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      <title>2026 (6) TMI 512 - DELHI HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=793131</link>
      <description>Writ jurisdiction against GST demand proceedings remains exceptional where an alternate statutory appeal under Section 107 is available; interference is confined to cases of lack of jurisdiction, breach of natural justice, violation of fundamental rights, or challenge to vires. Where the dispute turns on factual issues such as the nature of services rendered and the correctness of demand computation, the proper remedy is appellate scrutiny, not writ relief. Mere rejection of the defence in the adjudication order does not, by itself, constitute a natural justice violation. The writ petition was held not maintainable, and the petitioner was relegated to the statutory appeal.</description>
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      <pubDate>Fri, 17 Apr 2026 00:00:00 +0530</pubDate>
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