https://www.taxtmi.com/caselaws?id=776943 The HC dismissed the writ petition, finding the petitioner improperly sought relief under Article 226 against an assessment and should instead pursue the statutory appeal route under section 107 of the GST Act. The court held section 74 was wrongly invoked given no allegation of fraud, willful misstatement, or suppression and that the limitation for section 73(1) had expired. Explanations rejected by the Joint Collector must be urged before the appellate authority, after which the petitioner may approach the GST Appellate Tribunal; the HC granted liberty to pursue those remedies, citing relevant SC precedent. en-us Mon, 18 Aug 2025 00:00:00 +0530 Thu, 21 Aug 2025 08:35:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776943 The HC dismissed the writ petition, finding the petitioner improperly sought relief under Article 226 against an assessment and should instead pursue the statutory appeal route under section 107 of the GST Act. The court held section 74 was wrongly invoked given no allegation of fraud, willful misstatement, or suppression and that the limitation for section 73(1) had expired. Explanations rejected by the Joint Collector must be urged before the appellate authority, after which the petitioner may approach the GST Appellate Tribunal; the HC granted liberty to pursue those remedies, citing relevant SC precedent. Case-Laws GST Mon, 18 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776943