HC Directs Appeal for GST Penalty Dispute; Dismisses Writ Citing Adequate Hearing Opportunity

SS Enterprises Vs Office of Commissioner Central Tax Delhi West And Anr (Delhi High Court)

In a significant ruling that underscores adherence to statutory appeal mechanisms, the Delhi High Court has directed SS Enterprises to file an appeal against a penalty of Rs. 36,05,299/- imposed by the Additional Commissioner of Central Tax, CGST Delhi West Commissionerate. The High Court, hearing a petition filed under Articles 226 and 227 of the Constitution of India, declined to intervene directly at this stage, emphasizing that the impugned order is appealable under Section 107 of the Cen

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