9911796707
TMI Blog2019 (5) TMI 897X X X X Extracts X X X X X X X X Extracts X X X X ..... the CGST/SGST Act - Principles of natural justice - HELD THAT:- The present writ petition is highly misplaced for Section 107 of the Act clearly provides an efficacious alternative remedy to the petitioner to approach the appellate authority. It is, indeed, a settled principle of law that generally, a writ jurisdiction cannot be invoked, in case the efficacious alternative remedy is available. Ev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... endra Singh Chauhan) The petitioner is aggrieved by the orders dated 25.02.2019 and 28.02.2019, passed by the respondent No.2. By the first order, the petitioner was requested to workout the interest payable on the entire amount inclusive of the ITC availed, and also penalty payable under Section 122(iii) of the Goods and Services Act ('the Act', for short). By the latter order, the petitioner w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted, the petitioner is entitled to invoke the writ jurisdiction of this Court. Heard the learned counsel for the petitioner, and perused the impugned orders. The present writ petition is highly misplaced for Section 107 of the Act clearly provides an efficacious alternative remedy to the petitioner to approach the appellate authority. It is, indeed, a settled principle of law that generally, a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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