The Hon’ble High Court at Calcutta in the case of RSH Amit Realty Development LLP & Anr. v. The Deputy Commissioner of Revenue, State Tax, Ballygunge Charge & Ors. [WPA 29673 of 2025 order dated April 27, 2026] held that where the assessee had already availed the appellate remedy under Section 107 of the CGST/WBGST Act and a further statutory remedy before the GST Appellate Tribunal (“GSTAT”) remained available, the writ court ought not to entertain the challenge even though the assessee alleged that the adjudication order under Section 73 travelled beyond the show cause notice and was therefore without jurisdiction.
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