2024 (11) TMI 575 - HC - GST

Maintainability of petition - availability of alternative remedy - petitioner accepts the legal position that the petitioner has an alternative remedy of appeal under Section 107 of the OGST Act 2017 - HELD THAT - As the petitioner has an effective statutory remedy of appeal against the impugned order it is not required to entertain this writ petition filed under Article 226 of the Constitution of India. This writ petition stands disposed of with a liberty to the petitioner to prefer an appeal if so advised against the impugned order in accordance with law.

Summary

The High Court of Orissa dismissed the writ petition challenging an order dated 19.10.2023 by the Deputy Commissioner of State Tax, CT & GST Circle, Cuttack-1. The petitioner was advised to pursue an appeal under Section 107 of the OGST Act, 2017, as they have an alternative legal remedy available.