Writ challenge to consolidated GST adjudication order for multiple tax periods rejected; statutory appeal u/s107 directed

The dominant issue was maintainability of a writ petition challenging an adjudication order under the GST regime when an efficacious statutory appeal under s.107 of the CGST Act was available, including the contention that separate orders were required for a consolidated show cause notice covering multiple tax periods. The HC declined to entertain the writ on the ground of availability of the appellate remedy and relegated the petitioner to file an appeal under s.107. The SC dismissed the SLP as withdrawn and granted liberty to file the statutory appeal.

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The petitioner sought permission to withdraw the special leave petition with "liberty to file an appeal under Section 107 of the Goods and Services Tax Act, 2017." The Court granted the request and recorded that "Permission is granted." Consequently, "The special leave petition stands dismissed as withdrawn, with liberty as prayed."

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