No Writ Maintainable Against GST Sec. 73 Order After 11 Months

Abhinandan Sahoo Vs Chief Commissioner of CT & GST And Others (Orissa High Court)

Conclusion: Notifications under Section 168A need not be adjudicated in writ jurisdiction since matter could be taken before appellate forum. It may appropriately be pursued before the competent statutory authority empowered to adjudicate factual disputes under the GST Act and the Rules framed thereunder.

Held: Assessee had challenged an order passed under Section 73 of the GST Act, raising a plea that the adjudication was barred by limitation despite exten

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