GST Section 74 Order Not Entertained in Writ Due to Alternate Appeal Remedy Under Section 107: Gujarat HC

Super Service Point Vs Union of India & Ors. (Gujarat High Court) The Gujarat High Court dismissed a writ petition challenging GST proceedings initiated under Section 74 of the Goods and Services Tax Act, 2017. The petitioner sought quashing of a consolidated show cause notice, the summary notice, the Order-in-Original dated 23.01.2025, and the consequential demand order in Form GST DRC-07. The primary contention was that the adjudicating authority ought to have passed separate orders instead of a consolidated order covering the GST period from July 2017 to March 2022. Read SC Judgment in ...