{"id":71537,"date":"2025-05-10T08:36:36","date_gmt":"2025-05-10T03:06:36","guid":{"rendered":""},"modified":"2025-05-10T08:36:36","modified_gmt":"2025-05-10T03:06:36","slug":"tax-notice-challenge-rejected-statutory-appeal-route-preferred-over-extraordinary-writ-jurisdiction-under-section-74-73","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71537","title":{"rendered":"Tax Notice Challenge Rejected: Statutory Appeal Route Preferred Over Extraordinary Writ Jurisdiction Under Section 74\/73"},"content":{"rendered":"<p>Tax Notice Challenge Rejected: Statutory Appeal Route Preferred Over Extraordinary Writ Jurisdiction Under Section 74\/73<br \/>Case-Laws<br \/>GST<br \/>HC dismissed the writ petition challenging tax SCN and final order under WBGST\/CGST Act, 2017. The court held that the petitioners have an alternative statutory remedy through appeal under Section 74\/73, and cannot bypass such efficacious remedy by invoking extraordinary writ jurisdiction under Article 226. Despite relying on a Madras HC precedent, the p<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=88274\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tax Notice Challenge Rejected: Statutory Appeal Route Preferred Over Extraordinary Writ Jurisdiction Under Section 74\/73Case-LawsGSTHC dismissed the writ petition challenging tax SCN and final order under WBGST\/CGST Act, 2017. The court held that the peti<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-71537","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71537","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=71537"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71537\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71537"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71537"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71537"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}