2025 (5) TMI 310 - SCH - GST

Rejection of writ petition filed by the appellant herein on the ground that the appellant has an alternative efficacious remedy of filing an appeal before the Tribunal - HELD THAT - The matter should be remanded High Court for being considered afresh on its own merits. Appeal allowed. The impugned order passed by the High Court is set aside. The Civil Writ Jurisdiction Case No. 12294 of 2024 is ordered to be restored to the original file of the High Court.

Summary

The Supreme Court granted leave and allowed the appeal arising from the High Court of Patna's order dated 22.08.2024, which had rejected the appellant's writ petition on the ground of an alternative efficacious remedy before the Tribunal. The Court held that the matter should be remanded to the High Court "for being considered afresh on its own merits." Consequently, the impugned order was set aside, and the writ petition was restored to the High Court's original file for hearing in accordance with law. Pending applications were disposed of.