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2024 (6) TMI 113 - HC - GSTIssues involved: 1. Whether the writ petition is entertainable despite the availability of statutory alternative remedy of appeal. Summary: The High Court of Andhra Pradesh heard arguments from both parties regarding the appealability of the impugned order under statute. The Junior Standing Counsel raised a preliminary objection stating that the writ petition should not be entertained due to the availability of an alternative remedy of appeal. The petitioner's counsel argued that the impugned order, which held a transfer of ownership of business, was passed without jurisdiction as the petitioner had only purchased assets and not the business itself. The counsel contended that Section 85 of the Central Goods and Services Tax Act, 2017 was not applicable in this case. The Court considered the submissions and referred to relevant legal precedents regarding the transfer of business. It was noted that the question of whether there was a transfer of business is a factual matter that can be determined by the appellate authority. The Court found that the impugned order was not without jurisdiction, and therefore, dismissed the writ petition on the ground of the availability of a statutory alternative remedy. No costs were awarded, and pending interlocutory applications were closed.
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