2024 (12) TMI 339 - HC - GST

Challenge to impugned order dated 10 July 2024 - availability of efficacious remedy - HELD THAT - There are no averments based upon which are persuaded to depart from the practice of exhaustion of alternate remedies before which a Petition is directly entertained under Article 226 of the Constitution. This Petition is not entertained but the Petitioner relegated to the alternate remedy of appeal - petition disposed off.

Summary

The Bombay High Court declined to entertain the petition challenging an order dated 10 July 2024, citing the need to exhaust alternate remedies before resorting to Article 226 of the Constitution. The petitioner was directed to pursue an appeal instead, with the appellate authority instructed to consider the appeal on its merits without addressing the limitation issue. The petition was disposed of without any costs order, and all contentions of the parties were left open.