Challenge Against Demand for Short Payment of GST: Orissa HC Directs to File Appeal u/s 112 of CGST, OGST Act

The Orissa High Court directed a petitioner challenging a demand for short payment of GST to file an appeal under Section 112 of the CGST and OGST Act. The petitioner contested the GST demand, arguing procedural lapses in the assessment process. The High Court, however, emphasized the statutory requirement to exhaust the appellate remedy available under the Act before approaching the court. This decision reinforces the principle of following procedural hierarchies and exhausting all available remedies within the statutory framework before seeking judicial intervention. It highlights the importance of adhering to prescribed legal procedures in tax disputes.