The Hon’ble Delhi High Court in PEI Industries v. Union of India & Ors. [W.P.(C) 7725/2026 & CM APPL. 37364/2026 dated May 29, 2026] dismissed the writ petition challenging the Order-in-Original dated March 30, 2026 passed under Section 74 of the Central Goods and Services Tax Act, 2017 (“the CGST Act”) and held that Section 73 and Section 74 of the CGST Act operate in altogether different arenas, and merely because the assessee was exonerated in proceedings under Section 73 by the State GST authorities, the same would not, by itself, preclude the Central GST authorities from proceeding against the assessee under Section 74 of the CGST Act. The Court further held that appreciation and re-appreciation of evidence squarely fall within the domain of the Appellate Authority and the availability of an effective statutory appellate remedy precluded exercise of writ jurisdiction under Article 226 of the Constitution of India.
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