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Issues: Whether the writ petition challenging an order passed under Section 74 of the Central Goods and Services Tax Act, 2017 was maintainable in view of the statutory appellate remedy under Section 107 of the Act, and whether the Court should examine the factual basis for invocation of Section 74 in writ jurisdiction.
Analysis: The impugned order recorded reasons for invoking Section 74, and the challenge was directed substantially to the correctness of those reasons. Such controversy involved disputed facts, which are not ordinarily examined in proceedings under Article 226 of the Constitution of India. The statutory scheme provides an appeal under Section 107 of the Act, and the objections based on fraud, wilful misstatement, suppression of facts, and reliance on departmental instruction were matters better tested in the appellate forum.
Conclusion: The writ petition was not entertained, and the petitioner was relegated to the statutory appellate remedy.
Final Conclusion: The challenge to the Section 74 order did not warrant writ interference, and the petition stood rejected in favour of the statutory remedy under the Act.
Ratio Decidendi: Where an order under Section 74 of the Central Goods and Services Tax Act, 2017 is supported by stated factual reasons, disputed questions relating to the invocation of that provision should be pursued in the statutory appeal rather than under Article 226 of the Constitution of India.
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