The ruling in brief
Where penalty proceedings for issuance of invoices without actual supply and wrongful ITC were initiated after an investigation found recipient non-existent, and statutory appeal under section 107 was available to challenge both jurisdiction and procedural grounds, writ petition under Article 226 was not entertained, and petitioner was directed to pursue the appellate remedy, leaving all questions open for consideration by Appellate Authority
Provisions considered
Section 122, read with section 126, of Central Goods and Services Tax Act, 2017/Delhi Goods and Services Tax Act, 2017 - Article 226 of Constitution of India, 1950
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