2023 (3) TMI 1377 - HC - GST

Maintainability of the writ petition - Availability of statutory alternative remedy of preferring appeal under Section 107 of the Act - Submission is that since such statutory alternative remedy has not been availed, therefore, the writ petition is not liable to be entertained - HELD THAT - There are substance in the preliminary objection taken to the maintainability of the writ petition by learned State Counsel. Since, the statutory alternative remedy of appeal has not been availed, as such, the order passed by the competent forum at the first instance need not be challenged.

Summary

The petition challenged an order by the Deputy Commissioner, State Tax, Khand - 08, Muzaffarnagar dated 28.4.2022. The High Court found the petition not maintainable as the petitioner did not avail the statutory alternative remedy of appeal under Section 107 of the Act. The court directed the petitioner to file an appeal within two weeks for it to be entertained on merits without considering the issue of limitation.