GST DAILY – 289

Stay Yourself  Updated  on GST

Writ petition to be dismissed as alternate statutory remedy of appeal was available to assessee: HC

THE HON’BLE CHHATTISGARH HIGH COURT IN THE CASE OF CANARA BANK V/s STATE OF CHHATTISGARH W.P.T. No. 74 of 2024, decided on 30-4-2024

Issue:-

Can Writ Petition be entertained if alternate statutory remedy of appeal available to assessee?

TheHon’ble High Court Judgement:-

Where assessee challenged order passed under section 73(1) on grounds of non-service of notice, there being an alternate statutory remedy of appeal available to assessee, writ petition was to be dismissed.

Section 107 of Central Goods and Services Tax Act, 2017