Delhi HC Declines GST Writ Against Section 74 Corrigendum – Direct Appeal Filing

Manpar Icon Technologies Vs Assistant Commissioner (Delhi High Court) Delhi High Court Declines GST Writ Against Section 74 Corrigendum, Says Dispute on Scope of Correction Must Be Raised in Statutory Appeal The Delhi High Court dealt with a writ petition challenging a show cause notice dated 28.06.2025 issued under Section 74 of the CGST Act, a corrigendum dated 22.12.2025, and an order dated 29.12.2025 confirming a tax demand of ₹42,66,108. The proceedings arose from an alert regarding fraudulent input tax credit (ITC) availed through a non-existent firm, M/s Advanta Sales. Initially, the ...