Writ Petition cannot be a tool to escape the statutory remedies available under the law-Supreme Court of India.

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..... ty with interest collected from the Respondent firm. The firm being engaged in the business of iron and steel had purchased goods from a dealer in Karnataka. It so happened by mistake that the truck lost its way and reached Jeedimetala. The tax invoice indicated that the goods were earmarked for delivery at Balanagar, Telangana. The case against the aforesaid firm was that Balanagar, Telangana w .....

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..... ion 20 of the IGST Act 2017. A refund of tax was sought too. The hon'ble high court entertained the writ petition considering that a mere possibility of a local sale would not empower the officials to take such an action and there was no material/evidence to indicate that an attempt was made by the firm to deliver the goods at a different place and to sell them in the local market evading CGS .....

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..... ve remedy which is available under Section 107 of the Central Goods and Services Tax Act, but the firm directly went to the high court by way of writ petition. The hon'ble supreme court without making any observation on the merits of the case set aside the impugned order of the High Court and directed to pursue the statutory remedy available under section 107 of Central Goods and Services Tax .....

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