https://www.taxtmi.com/caselaws?id=441323 Writ petitions challenging assessment orders passed under Section 74 of the CGST Act were held not maintainable where the petitioner had not first pursued the statutory appeal under Section 107. The Court noted that the impugned orders arose from assessment proceedings and that the petitioner had been given an opportunity to pay tax, interest and part of the penalty within the stipulated time, which was not exercised. As the proper remedy was a statutory appeal, writ jurisdiction was not invoked against the Section 74 orders. The petitions were dismissed, with liberty to file appeals within the time granted by the Court. en-us Tue, 18 Jul 2023 00:00:00 +0530 Fri, 18 Apr 2025 16:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441323 Writ petitions challenging assessment orders passed under Section 74 of the CGST Act were held not maintainable where the petitioner had not first pursued the statutory appeal under Section 107. The Court noted that the impugned orders arose from assessment proceedings and that the petitioner had been given an opportunity to pay tax, interest and part of the penalty within the stipulated time, which was not exercised. As the proper remedy was a statutory appeal, writ jurisdiction was not invoked against the Section 74 orders. The petitions were dismissed, with liberty to file appeals within the time granted by the Court. Case-Laws GST Tue, 18 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441323