Section 107 CGST Act

629 Noticees, One Order: Delhi High Court Declines a GST Writ Challenge, Distinguishing ASP Traders on Natural Justice

When a single Order-in-Original runs to 1,881 pages and names 629 firms and individuals in an alleged fake-invoicing racket, does an individual noticee's claim that its reply was never considered open the door to a writ petition? The Delhi High Court says no — and distinguishes the Supreme Court's ASP Traders on the ground that a mass adjudication order is not the same as an unreasoned order against a single assessee.