2021 (4) TMI 568 - SCH - GST

Maintainability of petition - availability of alternative remedy - Delegation of powers by the commissioner - Provisional attachment - Proceedings initiated u/s 83 - petitioner admits that there is alternate remedy available, but contend that the rule of exclusion of jurisdiction due to availability of alternative remedy is a rule of discretion and not one of the compulsions - It was held by High Court that the writ petitioner has not only efficacious remedy, rather alternative remedy under the GST Act, and therefore, the present petition is not maintainable. HELD THAT - Arguments concluded - Judgment reserved.

Summary

The Supreme Court of India granted leave in the case. Arguments were heard from both the petitioner and the respondents, and the judgment was reserved. Key personnel involved were Mr. Puneet Bali, Mr. Surjeet Bhadu, Mr. Akshay Amritanshu, and others.