High Court Dismisses GST Appeal, Urges Exhaustion of Statutory Remedies Under Tamil Nadu GST Act Section 107 First.

HC dismissed appeal. Refusal justified to entertain writ petitions due to alternative statutory remedy u/s 107 of Tamil Nadu GST Act against order determining tax payable by proper officer u/s 74. Constitutional remedy under Article 226 available but HC rightly imposed self-restriction, directing appellant to exhaust statutory appeal first as matter of judicial discipline despite onerous condition of pre-deposit. .....

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