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    <title>2025 (2) TMI 343 - CHHATTISGARH HIGH COURT</title>
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    <description>The HC dismissed the writ petition seeking quashing of the impugned order and rectification/waiver of GSTR-3B liability, holding that an alternate statutory remedy under Section 107 CGST is available and has not been availed. The court found no violation of natural justice or fundamental rights, noted service of a show-cause notice and the petitioner&#039;s failure to respond to departmental communications, and held that factual assessment belongs to the appellate authority. The petition was disposed of, directing pursuit of the statutory remedy.</description>
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      <description>The HC dismissed the writ petition seeking quashing of the impugned order and rectification/waiver of GSTR-3B liability, holding that an alternate statutory remedy under Section 107 CGST is available and has not been availed. The court found no violation of natural justice or fundamental rights, noted service of a show-cause notice and the petitioner&#039;s failure to respond to departmental communications, and held that factual assessment belongs to the appellate authority. The petition was disposed of, directing pursuit of the statutory remedy.</description>
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