Alternative statutory remedy requires appellate exhaustion before direct writ challenges to GST assessment and rectification orders proceed.

Alternative statutory remedy requires appellate exhaustion before direct writ challenges to GST assessment and rectification orders proceed.
Case-Laws
GST
GST assessment and rectification orders are subject to the statutory appellate mechanism, requiring exhaustion of that alternative remedy before a writ challenge is directly entertained. Where a GST demand and rejection of a rectification application were challenged without first filing an appeal, the writ petition was dismissed on that ground. Liberty was granted to file the statutory appeal within 30 days; if filed within that period, it must be entertained without a limitation objection and decided on merits. All substantive contentions remain open in the appellate proceedings.
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