Tax Notice Challenge Rejected: Statutory Appeal Route Preferred Over Extraordinary Writ Jurisdiction Under Section 74/73
Case-Laws
GST
HC dismissed the writ petition challenging tax SCN and final order under WBGST/CGST Act, 2017. The court held that the petitioners have an alternative statutory remedy through appeal under Section 74/73, and cannot bypass such efficacious remedy by invoking extraordinary writ jurisdiction under Article 226. Despite relying on a Madras HC precedent, the p
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