Section 73/74 of the CGST Act, 2017 — Demand —-- The petitioner challenged the impugned order dated 4th March, 2022 passed under Section 74(9) of the Act. The respondent counsel raised point of maintainability of the writ petition on the ground of availability of alternative remedy by way of an appellate forum. The court observed that prima facie the petitioner has been able to make out a case that the issue involved in this case is the jurisdiction of the officer concerned, this writ petition cannot be thrown out at the motion stage on the ground of availability of alternative remedy.

Held that:- The Hon’ble High Court directed the respondents to file affidavit-in-opposition within four weeks and list this matter for final hearing after ten weeks. As an interim order, there will be conditional stay of the impugned adjudication order dated 4th March, 2022 and subject to deposit of 10% of the demand in question by the petitioner within ten days and if such payment is made by the petitioner within the time stipulated herein, no coercive action shall be taken against the petitioner for recovery of the demand in question.