M/s Adarsh Global Traders and Services Pvt. Ltd. v. Union of India
Indirect tax – GST – maintainability
Case brief
What is this about?
Writ Petition 22071 of 2025, Hyderabad High Court, Chief Justice Apareshkumar Singh, 05/08/2025 — GST assessment challenge; maintainability versus alternative remedy; Article 226; appeal under Section 107 CGST Act; relegation to appellate forum; statutory pre-deposit; ten-day window; delay in filing writ; certiorari against order-in-original, Form GST DRC-07 demand and SCN No.167/2021-22(GST); panchanama dated 17.01.2019; electronic devices not seized; cross-examination of witnesses denied; no findings on merits; disposed without costs.
What did the court decide?
Writ petition disposed of by relegating the petitioner to the appellate remedy under Section 107 of the CGST Act; if the appeal is filed within ten days with the statutory pre-deposit, the appellate authority to consider it in accordance with law; no comments on merits; no costs; miscellaneous petitions pending, if any, stand closed.