{"id":74349,"date":"2025-11-10T08:56:06","date_gmt":"2025-11-10T03:26:06","guid":{"rendered":""},"modified":"2025-11-10T08:56:06","modified_gmt":"2025-11-10T03:26:06","slug":"writ-held-premature-petitioner-directed-to-pursue-statutory-remedy-under-section-107-section-67-69-73-74-procedures-clarified","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74349","title":{"rendered":"Writ held premature; petitioner directed to pursue statutory remedy under Section 107; Section 67, 69, 73, 74 procedures clarified"},"content":{"rendered":"<p>Writ held premature; petitioner directed to pursue statutory remedy under Section 107; Section 67, 69, 73, 74 procedures clarified<br \/>Case-Laws<br \/>GST<br \/>HC dismissed the writ petition and held it premature and not maintainable, directing the petitioner to pursue the statutory remedy under Section 107 rather than relief under Article 226. The court recorded that where a proper officer (not below Joint Commissioner) has reasons to believe under Section 67 of suppression or evasion, he may inspect<\/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=94018\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Writ held premature; petitioner directed to pursue statutory remedy under Section 107; Section 67, 69, 73, 74 procedures clarifiedCase-LawsGSTHC dismissed the writ petition and held it premature and not maintainable, directing the petitioner to pursue the<\/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-74349","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74349","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=74349"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74349\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74349"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74349"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74349"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}