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2019 (5) TMI 897 - HC - GSTMaintainability of petition - alternative remedy available - Liability of Interest - recovery proceedings u/s 79 of the CGST/SGST Act - Principles of natural justice - HELD THAT:- The present writ petition is highly misplaced for Section 107 of the Act clearly provides an efficacious alternative remedy to the petitioner to approach the appellate authority. It is, indeed, a settled principle of law that generally, a writ jurisdiction cannot be invoked, in case the efficacious alternative remedy is available. Even otherwise, the petitioner has approached this Court in order to circumvent the efficacious alternative remedy. For, according to Section 107(6) of the Act, an appeal can be filed provided the appellant makes the statutory deposit before the appellate authority. It is only in order to escape the said liability, the petitioner has rushed to this Court - Even if the petitioner is of the opinion that the principles of natural justice have been violated, he is free to raise the said plea before the appellate authority. This Court is not inclined to invoke the writ jurisdiction - petition dismissed.
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