2025 (3) TMI 1506 - HC - GST

Maintainability of petition - availability of statutory alternative remedy of filing an appeal - HELD THAT - Undisputedly against the final order under Section 74 of the Central Goods and Services Tax Act 2017 the petitioner has a statutory alternative remedy of filing an appeal. There are no justification to invoke extraordinary powers conferred by Article 226 of the Constitution - petition dismissed.

Summary

The Delhi High Court, through Hon'ble Justices Yashwant Varma and Harish Vaidyanathan Shankar, dismissed W.P.(C) 2931/2025, holding that since "the petitioner has a statutory alternative remedy of filing an appeal" against the final order under Section 74 of the Central Goods and Services Tax Act, 2017, there was "no justification to invoke our extraordinary powers conferred by Article 226 of the Constitution." The court allowed CM Application 13899/2025 (Exemption) subject to exceptions and disposed of it accordingly.