Invocation of Section 74 of GST Act: Gujarat HC Directs Malani to file Appeal

Ghanshyambhai Kalubhai Malani Vs Union of India (Gujarat High Court) The Gujarat High Court has declined to entertain a petition filed by Ghanshyambhai Kalubhai Malani, who challenged an order issued under Section 74 of the CGST/SGST Act, 2017. The court, led by learned advocates Mr. Vikramjeet Singh for the petitioner, Ms. Shrunjal Shah for the state respondents, and Ms. Prutha Bhavsar for the Union respondents, directed the petitioner to instead avail the statutory alternative remedy of appeal. The petitioner had sought a writ of mandamus, asking the High Court to declare that payments made ...