Writ Court Cannot Re-Appreciate Facts Regarding Nature Of Corrigendum: Delhi High Court Refuses To Bypass Statutory Remedy In GST Dispute

The Delhi High Court has held that a writ court, in exercise of its certiorari jurisdiction, cannot undertake a re-appreciation of facts to determine the legality of a GST corrigendum when an efficacious alternative remedy is available. The Bench, comprising Justice Nitin Wasudeo Sambre and Justice Ajay Digpaul, observed that mere disagreement with the findings

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