2023 (7) TMI 624

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..... ows that it is an order passed under Section 74(9) of the Central Goods and Services Tax Act, 2017 (CGST, Act). An order passed under Section 74(9) of the CGST Act is appealable under Section 107 of the CGST Act. In the light of the alternative statutory remedy available to the petitioner, the writ petition under Article 226 of the Constitution of India need not be entertained. Resultantly, .....

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..... gh the petitioner filed a detailed reply, the respondent has now passed Ext.P9 order on 6.9.2021. The main allegation against the petitioner is with regard to the genuineness of the transactions of its sister concern. It is without verifying the books of account of the petitioner's sister concern, that Ext.P9 order is passed. Ext.P9 is ex-facie illegal and arbitrary. Hence, the writ petition. .....

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