https://www.taxtmi.com/caselaws?id=751771 The Chhattisgarh HC noted that a writ petition challenging an order passed after scrutiny of returns under Section 61 and assessment under Section 73 of the CGST Act is ordinarily not entertained when an efficacious statutory appeal lies under Section 107. Even where the petitioner alleges lack of opportunity of hearing, the existence of the prescribed appellate remedy weighs against exercise of extraordinary writ jurisdiction. The petition was therefore dismissed on maintainability grounds, with liberty reserved to pursue the statutory appeal in accordance with law. en-us Thu, 21 Mar 2024 00:00:00 +0530 Thu, 12 Feb 2026 14:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751771 The Chhattisgarh HC noted that a writ petition challenging an order passed after scrutiny of returns under Section 61 and assessment under Section 73 of the CGST Act is ordinarily not entertained when an efficacious statutory appeal lies under Section 107. Even where the petitioner alleges lack of opportunity of hearing, the existence of the prescribed appellate remedy weighs against exercise of extraordinary writ jurisdiction. The petition was therefore dismissed on maintainability grounds, with liberty reserved to pursue the statutory appeal in accordance with law. Case-Laws GST Thu, 21 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751771