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Even if question of law is arising and there may not be any dispute of fact, still it is not proper for us to allow the petitioner to bye pass the statutory remedy.

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Section 73 of the CGST Act, 2017— Determination of Tax – The Petition is directed against the order passed under Section 73 (9) of the Act, by Respondent and the consequential order of penalty and interest thereof. The aforesaid order is appellable under Section 107 of the Act. In view of the above statutory provision for appeal, the Hon’ble Court observed that they are not inclined to entertain the petition at all.

Held that:- The Hon’ble High Court dismissed the writ petition on the ground of alternate remedy. — Systematic Conscom Ltd. Vs. State of U.P. And 2 Others [2019] 10 TAXLOK.COM 002 (Allahabad)