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Writ petition dismissed as delayed challenge to GST assessment held not maintainable due to existence of statutory appeal remedy under Section 107 and deemed service through GST portal

Case Title: M/s Bikash Panigrahi v. Commissioner of Commercial Tax & GST, Orissa High CourtCourt: Orissa High Court, CuttackPetition No.: W.P.(C) No.12755 of 2025Category: Maintainability of writ petition under Section 74 — Alternative remedy under Section 107Date of Judgment: 15 July 2025Relevant Sections: Sections 74, 107 & 169 of the CGST/OGST Acts 2017 Facts (Paras 2 – 4) The petitioner, a…

Writ petition dismissed as delayed challenge to GST assessment held not maintainable due to existence of statutory appeal remedy under Section 107 and deemed service through GST portal