Writ petition is not maintainable unless the statutory remedy to appeal has been exhausted
Last updated: 22 May 2025
Court :
Chhattisgarh High Court
Brief :
The Hon'ble Chhattisgarh High Court in Mayasheel Retail India Ltd. v. State of Chhattisgarh [Writ Petition No. 84 of 2024 dated April 04, 2025] dismissed the writ petition where the Assessee had challenged demand order on ground that it came to Assessee's knowledge pursuant to issuance of recovery notice. It was issued without issuing a Show Cause Notice ("SCN") under Section 73 of the Central Goods and Services Tax Act, 2017 ("the CGST Act") and without scheduling a personal hearing. The Order was appealable. Assessee had not been able to make out any exceptional case to interfere with order in extraordinary and discretionary jurisdiction under Article 226 of the Constitution of India ("the Constitution").
Citation :
Writ Petition No. 84 of 2024 dated April 04, 2025
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Bimal Jain
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