Topic: Section 75(5)

Appeal, Not Writ, Against GST Assessment Orders: Rajasthan HC in Tanushree Logistics v. State of Rajasthan

Rajasthan High Court holds that writs against Section 74 assessment orders are not maintainable where the taxpayer was given repeated opportunities, and a detailed show cause notice substantially complies with Form DRC-01; petitioner relegated to appeal with limitation protected.