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Judgment
8 paragraphs · 229 wordsManoj Kumar Gupta, CJ
1) The following prayers have been made in the writ petition :
(a) Issue a writ, order or direction in the nature of certiorari quashing recovery order of the tax period September 2017 to March 2018, whereby a composite demand of Rs.8,08,879/- has been imposed upon the petitioner. (Containing Annexure No. 1) Along with order dated 22.11.2023 passed under Section 73 of the CGST Act, (Annexure 2) the impugned order deserved to be quashed being violative of the law.
(b) Issue a writ, order or direction staying the effect and operation of the impugned order for the tax period September 2017 to March 2018, whereby a composite demand of Rs.8,08,879/- has been imposed upon the Petitioner (containing Annexure No. 1). Along with order dated 22.11.2023 passed under Section 73 of the CGST Act (Annexure 2) during the pendency of writ petition.”
2) Learned counsel for the Revenue Ms. Puja Banga submits that the petitioner has alternative remedy of challenging the impugned orders by filing statutory appeal under Section 107 of the GST Act. She further submits that in view of Section 107(7) there would be deemed stay in case the remedy of appeal is availed.
3) In view of it, we relegate the petitioner to the alternative statutory remedy.
4) The writ petition stands disposed of.
5) Pending application(s), if any, also stand disposed of.