Section 73/74 of the CGST Act, 2017 – Demand Order ––- The Petitioner challenged an order of Demand dated February 24, 2021. The court observed that in view of the availability of efficacious alternative relief of appeal under Section 107 , the present writ petition is not maintainable. The counsel for the petitioner submitted that the time to prefer such appeal has expired, the petitioner will not be able to file the said appeal online, he sought leave to file the appeal manually on the ground that the order under challenge was passed manually.

Held that:- The Hon’ble High Court dismissed the petition and granted the Leave, as prayed for.