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2022 (11) TMI 675 - HC - GSTMaintainability of petition - availability of alternative remedy of appeal - Seeking release of conveyance without demanding any security - HELD THAT:- It is not in dispute that conveyance in question has been released pursuant to the interim order. As the petition comes up for consideration today, there is no gainsaying that the order impugned in this petition is amenable to the statutory appeal provided under section 107 of the Central Goods and Services Tax Act, 2017. The statutory appeal being available to challenge the order impugned in this petition, the court is not inclined to entertain this petition on the said ground alone. The various issues sought to be raised to assail the impugned order in this petition, is better appreciated and adjudicated before the appellate authority - Even otherwise, it is trite that when the statutory appeal is available, the court would be loath to entertain the petition by exercising writ jurisdiction. The petitioner is relegated to prefer the appeal in accordance with the provisions of the Act to challenge the order impugned in this petition. No opinion is expressed on merits - Petition dismissed.
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