Section 73 of the CGST Act, 2017 — Demand Notice —–The petitioner prayed for quashing the order dated 15.07.2021 passed under Section 73 of the Act. The court observed that allegation has been disputed by the petitioner. Since the disputed question of fact is involved, therefore, the petitioner is delegated to avail remedy of Appeal under Section 107 of the Act.

Held that:- The Hon’ble High Court dismissed the writ petition on the ground of alternative remedy, leaving it open for the petitioner to file appeal before the appellate authority. Since the writ petition is pending before this Court since 2021, accordingly, it was directed that in the event petitioner files appeal against the impugned order before the appellate authority under Section 107 of the Act within three weeks then appeal shall be entertained by the appellate authority in accordance with law, without raising any objection as to the limitation.