2024 (2) TMI 995 - HC - GST

Recovery of tax alongwith interest and penalty - availability of alternative remedy of filing an appeal under Section 107 of the CGST Act, if not satisfied with the order passed by the 6th respondent - HELD THAT - Petitioner instead of approaching the appellate forum has approached this Court by filing this writ petition. This Court finds no ground to entertain this writ petition and the petitioner has equally efficacious alternative remedy of executing the appeal under Section 107 of the CGST Act/SGST Act, 2017. Thus the present Writ Petition is dismissed, leaving it open to the petitioner to pursue any other remedy, as may be applicable to him on regular.

Summary

The High Court of Kerala dismissed a writ petition challenging an order passed under Section 73 of the CGST/SGST Act of 2017. The petitioner was advised to file an appeal under Section 107 of the CGST Act instead of approaching the court directly. The writ petition was dismissed, allowing the petitioner to pursue other remedies available to him.