https://www.taxtmi.com/caselaws?id=463226 The HC held that the writ petition challenging the tax, interest, and penalty order under Section 74 of the RGST/CGST Act was not maintainable as the petitioner failed to file a statutory appeal within the prescribed limitation period. The petitioner was given an opportunity of hearing and issued a show cause notice before the order was passed. No sufficient explanation was provided for bypassing the statutory appeal remedy under Section 107 of the RGST/CGST Act. The court found that the petitioner deliberately chose not to file an appeal and allowed the limitation period to lapse. Consequently, the writ petition was dismissed. en-us Thu, 04 Apr 2024 00:00:00 +0530 Fri, 15 Aug 2025 21:55:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463226 The HC held that the writ petition challenging the tax, interest, and penalty order under Section 74 of the RGST/CGST Act was not maintainable as the petitioner failed to file a statutory appeal within the prescribed limitation period. The petitioner was given an opportunity of hearing and issued a show cause notice before the order was passed. No sufficient explanation was provided for bypassing the statutory appeal remedy under Section 107 of the RGST/CGST Act. The court found that the petitioner deliberately chose not to file an appeal and allowed the limitation period to lapse. Consequently, the writ petition was dismissed. Case-Laws GST Thu, 04 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463226