Section 74(5) of the CGST Act, 2017 – Adjudication Order –- The intra Court appeal is filed against the order dated 4th July, 2022, whereby, the petition was dismissed and the petitioner has an alternative remedy by way of statutory appeal. The Advocate for the appellants contended that the entire proceeding is ab initio void and it is without jurisdiction. The court observed that the issue relating to the jurisdiction of the authority can very well be raised before the appellate authority. Therefore, the learned Single Bench rightly refused to entertain the writ petition on the ground of availability of alternative remedy. The Advocate for the appellants submitted that during the pendency of the proceedings, about Rs.29 lakhs has been recovered from the appellants’ bank account.

Held that:- The Hon’ble High Court dismissed the appeal and directed the appellants to file the appeal before the concerned appellate authority in physical form within a period of five weeks and raise all contentions before the appellate authority. Further, directed that till such time, no further recovery shall be made from the appellants and the amount of Rs.29 lakhs shall be reckoned towards the pre-deposit. The appeal shall be heard and disposed of on merit and in accordance with law after affording an opportunity of personal hearing to the appellants.