Petition challenging GST Section 74 order dismissed due to available statutory appellate remedy The Delhi HC dismissed a petition challenging a final order under Section 74 of the Central Goods and Services Tax Act, 2017. The court held that since ...
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Petition challenging GST Section 74 order dismissed due to available statutory appellate remedy
The Delhi HC dismissed a petition challenging a final order under Section 74 of the Central Goods and Services Tax Act, 2017. The court held that since the petitioner had a statutory alternative remedy of filing an appeal against the order, there was no justification to invoke extraordinary powers under Article 226 of the Constitution. The petition was found to be not maintainable due to the availability of the statutory appellate remedy, and was accordingly dismissed.
The Delhi High Court, through Hon'ble Justices Yashwant Varma and Harish Vaidyanathan Shankar, dismissed W.P.(C) 2931/2025, holding that since "the petitioner has a statutory alternative remedy of filing an appeal" against the final order under Section 74 of the Central Goods and Services Tax Act, 2017, there was "no justification to invoke our extraordinary powers conferred by Article 226 of the Constitution." The court allowed CM Application 13899/2025 (Exemption) subject to exceptions and disposed of it accordingly.
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