Chhattisgarh HC Dismisses Petition Challenging GST Order u/s 73 of on Availability of Statutory Remedy

The Chhattisgarh High Court dismissed a petition challenging a GST order issued under Section 73 of the CGST Act, citing the availability of a statutory remedy. The court held that the petitioner should avail the appellate mechanism provided under the GST law instead of invoking the writ jurisdiction of the High Court. Section 73 pertains to the determination of tax not paid or short paid or erroneously refunded or where ITC has been wrongly availed or utilized for reasons other than fraud or willful misstatement. The High Court's decision reinforces the principle that writ jurisdiction should not be used as a substitute for statutory appeals.