Home Case Index All Cases GST GST + HC GST - 2020 (7) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (7) TMI 746 - HC - GSTMaintainability of petition - statutory remedy to file an appeal before the appellate authority available - Validity of assessment order - petitioner submits that the petitioner instead of filing an appeal, has approached this Court and as such, some delay has occurred - HELD THAT:- Once a statute provides for effective remedy, the High Court must refrain from exercising jurisdiction under Article 226 of the Constitution of India. In that view of the matter, there is no reason to examine correctness of the assessment order by this Court. The Writ Petition stands disposed of granting liberty to the petitioner to approach the appellate authority by filing an appeal. If such appeal is filed in accordance with law within ten (10) days, the appellate authority may examine the same and pass appropriate order. As an interim measure, to enable the petitioner to file an appeal, the respondents are restrained from taking any coercive step against the petitioner for a period of two weeks - Petition closed.
|