HC dismissed the writ petition challenging GST return ...

GST Return Rectification Petition Rejected As Taxpayer Failed To Exhaust Statutory Remedies Under Section 107

February 10, 2025

Case Laws     GST     HC

HC dismissed the writ petition challenging GST return rectification and liability waiver, citing availability of statutory remedy under Section 107 CGST Act. The court noted petitioner failed to respond to show cause notice dated 27-12-2023, DRC-01A, and jurisdictional Range officer's communications. Following SC precedent in Assistant Commissioner of State Tax case, HC held that where statutory appeal mechanism exists, writ jurisdiction cannot be invoked unless fundamental rights violation or natural justice breach is established. As petitioner neither demonstrated such exceptions nor exhausted available remedies, the petition was disposed of directing petitioner to pursue statutory appeals under CGST Act.

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