GST Writ petition not maintainable unless statutory remedy to appeal exhausted

Mayasheel Retail India Limited Vs State Of Chhattisgarh (Chhattisgarh High Court) 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 Orde...