Taxpayer's Challenge Rejected: Statutory Appeal Required Before Judicial Review Under Section 107 CGST Act

HC Kerala dismissed the writ petition challenging a CGST/SGST Act order, directing the petitioner to first exhaust statutory remedies by filing an appeal under Section 107 of the CGST Act. The court emphasized procedural compliance and alternative legal mechanisms before seeking judicial intervention.

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The High Court of Kerala dismissed a writ petition challenging an order passed under Section 73 of the CGST/SGST Act of 2017. The petitioner was advised to file an appeal under Section 107 of the CGST Act instead of approaching the court directly. The writ petition was dismissed, allowing the petitioner to pursue other remedies available to him.

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