The petitioner has adequate remedy of appeal, therefore, no interference is warranted in the present writ petition.
Section 74 of the CGST Act, 2017 — Show Cause Notice —–The petitioner challenged the adjudication order dated 29.05.2021 passed under Section 74 of the Act, 2017, whereby, adjudication has been made with respect to the show cause notice dated 17.08.2019 for the tax period July, 2017. Further, challenge has been made to two other SCNs dated 09.04.2021 for the period July 2017 to March 2018 under Section 127 of the Act, 2017 and the notice dated 23.12.2020 for the period July 2017 to March 2018 under Section 74 (3) of the aforesaid Act. The court observed that against the order, the petitioner has adequate remedy of appeal, therefore, no interference is warranted in the present petition.
Held that:- The Hon’ble High Court dismissed the writ petition leaving it open to the petitioner to avail its remedy of appeal.
The petitioner has adequate remedy of appeal, therefore, no interference is warranted in the present writ petition.
Section 74 of the CGST Act, 2017 — Show Cause Notice —–The petitioner challenged the adjudication order dated 29.05.2021 passed under Section 74 of the Act, 2017, whereby, adjudication has been made with respect to the show cause notice dated 17.08.2019 for the tax period July, 2017. Further, challenge has been made to two other SCNs dated 09.04.2021 for the period July 2017 to March 2018 under Section 127 of the Act, 2017 and the notice dated 23.12.2020 for the period July 2017 to March 2018 under Section 74 (3) of the aforesaid Act. The court observed that against the order, the petitioner has adequate remedy of appeal, therefore, no interference is warranted in the present petition.
Held that:- The Hon’ble High Court dismissed the writ petition leaving it open to the petitioner to avail its remedy of appeal.