Delhi High Court Clarifies Writ Jurisdiction Not Invocable for Alleged Errors in GST Refund Adjudication Absent Jurisdictional Infirmity
The Delhi High Court has held that writ jurisdiction under Article 226 cannot be invoked to challenge GST refund orders on grounds of alleged errors or non-acceptance of submissions, where the petitioner has been afforded adequate opportunity of hearing at both original and appellate stages. The Court emphasized that only cases involving inherent lack of jurisdiction warrant writ intervention.
