TMI BlogDismissed appeal on GST tax determination; exhaust statutory remedies first.The High Court dismissed an appeal regarding a GST tax determination, emphasizing the need to exhaust statutory remedies first. The court refused to entertain writ petitions due to the availability of an alternative statutory remedy under Section 107 of the Tamil Nadu GST Act against the tax determination order under Section 74. Although a constitutional remedy under Article 226 is available, the court imposed self-restriction, directing the appellant to pursue the statutory appeal first, adhering to judicial discipline despite the challenging pre-deposit condition. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|