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GST - Highlights / Catch Notes

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Demand of GST - Validity of the order in FORM GST DRC-07 - The ...

GST

March 30, 2024

Demand of GST - Validity of the order in FORM GST DRC-07 - The High Court declined to entertain the petition directly, emphasizing the need to exhaust statutory remedies before seeking relief under Article 226. The Court cited precedents to support its stance that writ jurisdiction should not be invoked against show-cause notices unless they are wholly without jurisdiction or illegal. It directed the petitioner to approach the appellate authority for redressal, underscoring the importance of adherence to the statutory regime.

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