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2024 (3) TMI 835 - MADHYA PRADESH HIGH COURTMaintainability of petition - appealable order u/s 107 of the Goods and Service Tax, 2017 - petitions have been dismissed by this Court on the ground of availability of an efficacious alternative remedy - HELD THAT:- In Hameed Kunju vs. Nizam [2017 (7) TMI 1414 - SUPREME COURT] the Apex Court held that any petition under Article 227 of Constitution of India should be dismissed in limine when there is statutory provision of appeal. In another case ANSAL HOUSING AND CONSTRUCTION LTD. VERSUS STATE OF U.P. AND ORS. [2016 (3) TMI 1435 - SUPREME COURT] it is held that when there statutory appeal is provided, then the said remedy has to be availed. Looking to the fact of availability of an efficacious alternative remedy, it is not found proper to entertain this petition. Petitioner would be at liberty to avail the alternative remedy in accordance with law, if so advised. Petition dismissed.
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