2026-VIL-1127-MP
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SGST High Court Cases

GST - Maintainability of writ petition against order under Sections 74 and 74A of the CGST Act, 2017 when statutory appeal under Section 107 is available - Petitioner, engaged in supply of goods classified under heading 2309, challenged the order affirming demand of differential GST on the allegation that exemption was ineligibly availed and the goods were classifiable under heading 3004 - Revenue raised the preliminary objection that the petitioner bypassed the statutory remedy of appeal - Whether the High Court should entertain the writ petition under Article 226 of the Constitution of India without the petitioner exhausting the remedy under Section 107 of the CGST Act - HELD - The petitioner's contention is not a simple case of an order passed without jurisdiction. Whether the products on which demand was proposed are the products on which demand was confirmed cannot be decided without appreciating the facts on the anvil of the relevant chapter headings, the classification and the relevant notifications, which can only be gone into by the Appellate Authority - The issues of opportunity of hearing and cross-examination are not apparent on the face of record and would require comment on the factual aspects. The arguments based on factual and legal aspects can only be decided by the Appellate Authority under Section 107. The remedy of appeal was not availed only to avoid the pre-deposit of 10% of the amount involved. The judgments cited by the petitioner are distinguishable on facts - The petition is misconceived and is dismissed with liberty to approach the Appellate Authority – The petition is dismissed
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