The Andhra Pradesh High Court held that the petition's ...

Petition dismissed due to availability of statutory appeal remedy for transfer of business issue. No jurisdictional error found.

Case Laws     GST

June 4, 2024

The Andhra Pradesh High Court held that the petition's maintainability depends on the availability of a statutory alternative remedy of appeal. The court emphasized that the question of whether there was a transfer of business is a factual matter requiring evidence for a definite finding, suitable for determination by the appellate authority. The argument that the impugned order lacked jurisdiction was deemed unconvincing as the order did not inherently lack jurisdiction. The court declined to delve into the disputed factual question and dismissed the Writ Petition solely on the basis of the availability of a statutory alternative remedy.

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