The Supreme Court upheld the Delhi High Court’s refusal to entertain a writ petition in a GST demand case, holding that the assessee must avail the statutory appellate remedy

The counsel for the petitioner submitted that authorities have adjudicated on the basis of inputs received from CBDT, taking note of the declaration in the income tax returns.

The High Court dismissed the plea to quash SEBI’s complaint over a ₹40,000 refund default in a collective investment scheme.