{"id":73174,"date":"2025-09-11T08:29:24","date_gmt":"2025-09-11T02:59:24","guid":{"rendered":""},"modified":"2025-09-11T08:29:24","modified_gmt":"2025-09-11T02:59:24","slug":"writ-petition-dismissed-as-not-maintainable-statutory-remedy-under-s-107-allows-appeal-against-assessment-and-rectification-with-penalty","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=73174","title":{"rendered":"Writ petition dismissed as not maintainable; statutory remedy under s.107 allows appeal against assessment and rectification with penalty"},"content":{"rendered":"<p>Writ petition dismissed as not maintainable; statutory remedy under s.107 allows appeal against assessment and rectification with penalty<br \/>Case-Laws<br \/>GST<br \/>The HC dismissed the appeal, holding the writ petition challenging the assessment order and subsequent suo motu rectification (with imposition of penalty) to be not maintainable because an efficacious statutory remedy exists under s.107 of the GST Act. Although the writ court noted defects in rectification proceedings concerning natural <\/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=92420\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Writ petition dismissed as not maintainable; statutory remedy under s.107 allows appeal against assessment and rectification with penaltyCase-LawsGSTThe HC dismissed the appeal, holding the writ petition challenging the assessment order and subsequent suo<\/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-73174","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/73174","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=73174"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/73174\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=73174"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=73174"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=73174"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}