2024 (11) TMI 1417 - HC - GST

Maintainability of petition - availability of alternative remedy - absence of any jurisdictional challenge - HELD THAT - Undisputedly and against the final order referable to Section 73 of the Central Goods and Services Tax Act, 2017, the writ petitioner has a statutory alternative remedy of preferring an appeal. In the absence of any jurisdictional challenge being raised, there are no justification to entertain this writ petition. Petition dismissed subject to rights of the petitioner being reserved to pursue the statutory alternative remedy.

Summary

The Delhi High Court, with Hon'ble Justices Yashwant Varma and Dharmesh Sharma presiding, addressed a writ petition concerning a final order under Section 73 of the Central Goods and Services Tax Act, 2017. The Court noted that the petitioner has a "statutory alternative remedy of preferring an appeal," and in the absence of any "jurisdictional challenge," there was no basis to entertain the writ petition. Consequently, the petition was dismissed, but the petitioner retains the right to pursue the statutory alternative remedy.