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Issues: (i) Whether the challenge to the demand raised under section 73 could succeed after the petitioner admitted the tax liability and deposited the tax amount. (ii) Whether the writ petition was maintainable in view of the statutory appellate remedy under section 107.
Issue (i): Whether the challenge to the demand raised under section 73 could succeed after the petitioner admitted the tax liability and deposited the tax amount.
Analysis: The demand of tax had been accepted by the petitioner and the requisite tax was deposited. In that situation, the challenge to the tax demand itself was not sustainable.
Conclusion: The challenge to the tax demand failed and was rejected.
Issue (ii): Whether the writ petition was maintainable in view of the statutory appellate remedy under section 107.
Analysis: The grievance regarding interest and penalty was one that could be examined in appeal under section 107. No reason was shown for bypassing that remedy.
Conclusion: The writ petition was not entertained and the petitioner was relegated to the appellate remedy.
Final Conclusion: The petition was dismissed, while leaving the petitioner at liberty to pursue the remedy of appeal in accordance with law.
Ratio Decidendi: A writ challenge to a GST demand will not be entertained where the tax liability has been admitted and the statutory appellate remedy remains available for contesting consequential interest and penalty.
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