Petition dismissed as not maintainable; statutory appellate remedy under C.G.S.T./W.B.G.S.T. Act 2017 is exclusive; file appeal within 60 days.
Case-Laws
GST
The HC dismissed the petition for lack of maintainability, holding the statutory appellate remedy under the C.G.S.T./W.B.G.S.T. Act, 2017 to be efficacious and exclusive; therefore the court declined to exercise discretionary jurisdiction to entertain the challenge to levy of tax, interest and penalty. The court affirmed refusal to
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