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GST - Highlights / Catch Notes

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This case pertains to a writ petition filed challenging an order ...


Taxpayer challenges tax order, files writ & appeal - Court allows appeal to continue, stays recovery.

September 18, 2024

Case Laws     GST     HC

This case pertains to a writ petition filed challenging an order dated 30.04.2024, wherein the petitioner has also filed an appeal before the Appellate Authority against the same order. The High Court held that since the petitioner has an alternative statutory remedy of appeal, the writ petition cannot be entertained. However, considering the initiation of recovery proceedings pursuant to the impugned order, the Court directed the respondent to defer the recovery proceedings until the disposal of the appeal filed by the petitioner dated 28.08.2024. The writ petition was disposed of accordingly, with the Court granting interim relief by staying the recovery proceedings pending the appeal.

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