GSTIN Cancellation OTP Shared to Accountant misused Later Creating Fake Firms: Delhi HC Says not for...

The Delhi High Court has ruled that a "GSTIN cancellation" case involving the "misuse of an OTP" is "not for writ jurisdiction." The court's decision clarifies the limits of its powers. The ruling reinforces the principle that a High Court cannot become a fact-finding authority in a tax dispute. The court has directed the petitioner to approach the appropriate authority.