2023 (10) TMI 344 - SCH - GST

Maintainability of petition - availability of alternative remedy of appeal - HELD THAT - When the High Court, at outset, stated that the petitioner had an alternative statutory remedy, it ought not to have proceeded to make observations on the merits of the case and thereafter, state that the petitioner would not be precluded from pursuing alternative remedies. SLP disposed off by reserving liberty to the petitioner to avail of the alternative remedy, if so advised.

Summary

The Supreme Court allowed the petitioner to pursue alternative remedies and reserved liberty for the same. Any observations made on the case's merits will not hinder the appellate authority's consideration. The petitioner must file a statutory appeal within four weeks to avoid limitation issues. Pending applications were also disposed of.