2025 (3) TMI 823 - HC - GST

Maintainability of petition - alternative efficacious remedy is available to the petitioner to challenge the impugned orders-in-original or not - HELD THAT - In view of the decision of the Hon ble Apex Court in the case of THE ASSISTANT COMMISSIONER OF STATE TAX AND OTHERS VERSUS M/S COMMERCIAL STEEL LIMITED 2021 (9) TMI 480 - SUPREME COURT alternative efficacious remedy is available to the petitioner to challenge the impugned orders-in-original and therefore the petitioner is relegated to avail such opportunity. The petitions are not entertained only on the ground of alternative remedy available to the petitioner. Petition disposed off.

Summary

The Gujarat High Court, presided over by Honourable Justices Bhargav D. Karia and D.N. Ray, addressed petitions involving the petitioner represented by Kuntal A. Parikh and respondents represented by Ms. Shrunjal Shah and Mr. Ankit Shah. The court referenced the Supreme Court's decision in "Assistant Commissioner of State Tax and others vs. M/s. Commercial Steel Limited," 2021 (9) TMI 480 SC, to conclude that an "alternative efficacious remedy" exists for the petitioner to challenge the impugned orders-in-original. Consequently, the court decided not to entertain the petitions on the grounds of this available alternative remedy and disposed of both petitions accordingly.