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GST - Highlights / Catch Notes

Home Highlights July 2020 Year 2020 This

Maintainability of petition - availability of alternative remedy ...


Tax Petition Dismissed: Alternative Remedy Available, No Clerical Error Involved, Appeal Required by Law.

July 8, 2020

Case Laws     GST     HC

Maintainability of petition - availability of alternative remedy - imposition of tax and penalty - clerical error or not - In the circumstances equally efficacious remedy is prescribed by law for the petitioner. Further the matter does not stand in the footing of error or oversight or a slip. As such, the matter ought to have been agitated before the appellate authority as per law - petition dismissed.

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