Statutory appeal under GST law was directed as the proper remedy against a section 74 demand order.

A writ petition challenging a demand order under the Uttar Pradesh GST Act was found inappropriate where a statutory appellate remedy was available. The petitioner was directed to pursue the appeal under section 107, and the appellate authority was required to consider the petitioner's pleas after hearing all concerned.

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Issues: Whether the writ petition challenging the demand order under section 74 of the Uttar Pradesh Goods and Services Tax Act, 2017 was maintainable in view of the statutory appellate remedy under section 107 of the Act.

Outcome: The writ petition was disposed of with a direction to the petitioner to pursue the appellate remedy under section 107, and the appellate authority was directed to consider the petitioner's pleas after hearing all concerned.

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