GST DAILY – 288
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HC can’t entertain writ petition against order passed by tax authority if no appeal was filed: HC
THE HON’BLE RAJASTHAN HIGH COURT IN THE CASE OF THEKEDAR NAND LAL SHARMA V/s STATE OF RAJASTHAN, decided on 30-4-2024 01 Jul 2024
👉 Issue:-
✔️ Can writ petition directly filed if alternate remedies are available?
👉 TheHon’ble High Court Judgement:-
✔️ Where no plausible explanation had been offered as to why petitioner did not take recourse to remedy of statutory appeal against assessment order passed by respondent-department and petitioner-assessee filed present writ petition against impugned assessment order instead of taking recourse of statutory appeal, therefore, writ petition was dismissed.
Sections 74 and 107 of Central Goods and Services Tax Act, 2017
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