Statutory Appeal Remedy Mandatory For Sec. 74 GST Orders

Case Details: Super Service Point vs. Union of India - [2026] 182 taxmann.com 409 (SC)

Judiciary and Counsel Details

• Dipankar Datta & Satish Chandra Sharma, JJ.
• Sameer Gupta, Shaurya Dhoundiyal, Aayushman Sharma, Siddharth Nandwani, Ms. Saniya Rizvi, Sourabh, Advs. & Waheb Hussaini, AOR for the Petitioner.

Facts of the Case

The petitioner challenged the order wherein the writ petition was dismissed on the ground that the adjudicating authority had passed an order under Section 74 of the CGST Act in Form GST DRC-07 in respect of a consolidated show cause notice issued for raising GST liability, and that the petitioner had an alternative efficacious remedy available under Section 107 of the CGST Act to prefer an appeal before the appellate authority. It was contended that the adjudicating authority ought to have passed separate orders against the consolidated show cause notice. The matter was accordingly placed before the Supreme Court.

Supreme Court Held

The Supreme Court held that the High Court was correct in refraining from entertaining the writ petition where an alternative statutory remedy under Section 107 of the CGST Act was available, and the petitioner ought to be relegated to the statutory appeal mechanism. The Court noted that the petitioner sought permission to withdraw the SLP with liberty to file an appeal under Section 107 of the CGST Act, and granted such permission. Therefore, the SLP was withdrawn, directing the petitioner to pursue the statutory appeal remedy.

List of Cases Referred to

• Super Service Point v. Union of India  (Para 3) – SLP dismissed as withdrawn