The assessee can agitate all such grounds before the appellate authority. No case is made out for entertaining the writ petition challenging the order in original when there is alternative remedy provided under the statute.
Section 73 of the CGST Act, 2017 — Demand cum Notice – The petitioner challenged legality and validity of the order in original dated 24.6.2021, which has been passed under Section 73 (1) of the Act, 2017. This order was passed in respect of M/s. Nusrath Metal Industries. The court observed that against the order in original, the assessee has a right to prefer an appeal under Section 107. No case is made out for entertaining the writ petition challenging the order in original when there is alternative remedy provided under the statute.
Held that:- The Hon’ble High Court dismissed the petition.
The assessee can agitate all such grounds before the appellate authority. No case is made out for entertaining the writ petition challenging the order in original when there is alternative remedy provided under the statute.
Section 73 of the CGST Act, 2017 — Demand cum Notice – The petitioner challenged legality and validity of the order in original dated 24.6.2021, which has been passed under Section 73 (1) of the Act, 2017. This order was passed in respect of M/s. Nusrath Metal Industries. The court observed that against the order in original, the assessee has a right to prefer an appeal under Section 107. No case is made out for entertaining the writ petition challenging the order in original when there is alternative remedy provided under the statute.
Held that:- The Hon’ble High Court dismissed the petition.