GST / Indirect Tax : Appropriate Legal Remedy to Challenge Order Passed by Tax Department under S.74 of CGST Act, 2017

GST / Indirect Tax : Appropriate Legal Remedy to Challenge Order Passed by Tax Department under S.74 of CGST Act, 2017

In case of Super Service Point v. Union of India [2025] GCtR 1575 (Gujarat), when the order passed under Section 74 of the Central Goods and Services Tax Act, 2017 in Form GST DRC-07 was challenged it was held that "there is an alternative efficacious remedy available under Section 107 of the GST Act to prefer an appeal before the appellate authority."

It was the case of the petitioner that the adjudicating authority ought to have passed separate orders against the consolidated show cause notice issued for raising the GST liability during the period from July, 2017 to March, 2022.

The decision highlights why knowing statutory remedies is important instead of adopting the short cut of invoking writ jurisdiction in tax matters.