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2023 (6) TMI 985 - MADRAS HIGH COURTAvailability of effective alternate remedy - Disallowance of Input Tax Credit - Cancellation of input tax credit - HELD THAT:- On a very perusal of the impugned order reveals that there is an effective alternate remedy available before the appellate authority, namely the Deputy Commissioner, GST Appeal, Salem. Without exercising the alternate remedy, filing of this Writ petition is not sustainable before Law. This Writ petition is dismissed with liberty to the petitioner to file an appeal before the appellate authority, namely the Deputy Commissioner, GST Appeal, Salem with a period of four (4) weeks from the date of receipt of copy of this order raise all the grounds that are raised in this Writ petition before the appellate authority.
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