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Case Name : Kavish Ispat Vs Union of India & Ors. (Delhi High Court)
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Kavish Ispat Vs Union of India & Ors. (Delhi High Court)

Delhi High Court has declined to entertain a writ petition filed by Kavish Ispat challenging a Goods and Services Tax (GST) show cause notice and a subsequent final demand order. The court ruled that since the impugned order, issued under Section 73 of the Delhi/Central Goods and Services Tax Act, 2017, had considered the taxpayer’s reply and recorded that a personal hearing was fixed, the petitioner must utilize the statutory appeal remedy available under Section 107 of the CGST Act. The broader legal challenge to

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