Non-service of notice against Wrongful Availment of ITC Not raised in time of hearing : Delhi HC Directs Petitioner to File Appeal Under CGST Act

The Delhi High Court directed a GST dispute to the statutory appeal process after noting procedural issues weren't raised during initial hearings. The court reiterated that writ jurisdiction should generally not be invoked when alternative statutory remedies are available, particularly if the procedural issues could have been addressed during the initial stages of the GST assessment or appeal process.