Availability of efficacious alternative remedy: writ withheld where statutory appeal under CGST Act and Rules remained unexhausted.
Case-Laws
GST
Availability of an efficacious alternative statutory remedy precluded writ relief: the High Court declined to examine merits because the petitioner had not availed the statutory appeal under Section 107 of the CGST Act read with Rule 109A. Complaints of non-supply of relied documents, defective service and service dates of summons, alleged non-consideration of replies and non-application of mind were held to arise from the adjudicatory record and fall within the scope of the statutory appellate forum; petition dismissed with liberty to pursue the prescribed appeal.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =