2024 (1) TMI 1355 - HC - GST

Maintainability of petition - availability of alternative remedy - Petitioner submits that since the amount as assessed had to be deposited by 01.01.2024, the requisite appeal has been filed along with the pre-deposit - Challenge to order passed u/s 73 of the Central Goods Services Tax Act, 2017 along with the order in Form GST DRC-07 - HELD THAT - Keeping in view the fact that alternate remedy available to the petitioner has been availed, it is opined that the present writ petition has become infructuous regarding the said aspect. However, the petitioner is left open to raise the other questions which he has sought to raise in the appropriate proceedings, if so required. The present writ petition stands disposed of.

Summary

The High Court disposed of the writ petition challenging an order under the Central Goods & Services Tax Act, 2017 as the petitioner had already filed an appeal with pre-deposit before the deadline. The court deemed the petition infructuous regarding the appeal but allowed the petitioner to raise other issues in separate proceedings.