HC: Upholds recovery initiation by CGST officers, directs Petitioner to avail alternate remedy

Kerala HC refuses to interfere with order passed under section 74 of the CGST Act while clarifying that for challenging the said order, the Petitioner has to approach the Appellate Authority under the Act; Dismisses writ petition along-with the contention of Petitioner that in view of order under section 122 for imposition of penalty, the Revenue is precluded from initiating proceedings under section 74 for recovery of unpaid tax together with interest thereon, in cases where...