Delhi GST Department Mandates Virtual Personal Hearings for Proceedings under DGST Act, Issues Guidelines

The Madras High Court, after finding no jurisdictional error in a GST order passed by the tax authorities, has directed the petitioner to pursue the statutory remedy of appeal. The court instructed the petitioner to re-file their appeal correctly before the appellate authority within 15 days. The petitioner had approached the High Court directly with a writ petition challenging the GST order. However, the court observed that it should not interfere with such orders when there is an effective alternative remedy available under the GST Act, unless there is a clear violation of natural justice or a lack of jurisdiction. Since no such grounds were established, the court dismissed the writ petition. This judgment reinforces the principle that taxpayers must first exhaust the prescribed appellate channels before seeking the intervention of the High Court, thereby upholding the structured dispute resolution mechanism of the GST law.