GST Liability Challenge Rejected: Petitioner Must First Exhaust Administrative Appeal Mechanism Under Section 107

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....HC dismissed the writ petition, declining to adjudicate the GST liability dispute. The court found significant discrepancies in the petitioner's self-declared turnover values across different documents and inconsistent financial reporting. Citing SC precedent, the court held that the petitioner must first exhaust the alternative statutory remedy by filing an appeal before the Commissioner (Appeals) under Section 107 of the GST Act. The petition was disposed of without examining the substantive merits, directing the petitioner to pursue the prescribed administrative appellate mechanism.....