Register to get Live Demo
2023 (7) TMI 624 - KERALA HIGH COURT
Validity of assessment order passed u/s 74(9) - Appealable order - genuineness of the transactions of its sister concern - Petitioner contended that, without verifying the books of account of the petitioner's sister concern, that order is passed - HELD THAT:- On a perusal of Ext.P9 order, it shows that it is an order passed under Section 74(9) of the Central Goods and Services Tax Act, 2017 (CGST, Act). An order passed under Section 74(9) of the CGST Act is appealable under Section 107 of the CGST Act.
In the light of the alternative statutory remedy available to the petitioner, the writ petition under Article 226 of the Constitution of India need not be entertained.
Resultantly, without prejudice to the right of the petitioner to work out its statutory remedies in accordance with law, the writ petition is dismissed.