Section 74(5) of the CGST Act, 2017 – Adjudication Order –- The petitioner challenged the impugned adjudication order dated 22nd April, 2022. The court in its earlier decision has remanded the matter to the adjudicating authority concerned. In compliance of the court order, the adjudicating authority has passed the impugned adjudication order. The court observed that the Petitioner once again wants this writ court to interfere with the impugned adjudication order on the ground of inherent lack of jurisdiction, though this issue has been considered and discussed by the adjudicating authority. Further, the petitioner has an alternative remedy by way of statutory appeal.

Held that:- The Hon’ble High Court dismissed the petition.