Statutory remedy of appeal should be availed before invoking writ jurisdiction

Sursarita Vanijya Private Limited Vs Principal Commissioner of Central Goods & Services Tax (Jharkhand High Court)

Summary: The Jharkhand High Court, in Sursarita Vanijya (P.) Ltd. v. Principal Commissioner of CGST [W.P. (T) No. 1598 of 2024], ruled that a writ petition challenging a GST demand could not be entertained without first availing the statutory appeal remedy under Section 107 of the CGST Act, 2017. The petitioner contested the GST demand issued in Form GST DRC-07, which directed them to pay Rs. 42,58,557 under Section 73, along with interest

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