GST - Highlights / Catch Notes

The High Court considered the maintainability of a petition in ...

HC: Availability of alternative remedy not absolute bar to writ petition. Petition dismissed since the proper procedure was followed.

Case Laws GST

May 27, 2024

The High Court considered the maintainability of a petition in light of the availability of an alternative statutory remedy. It was held that the availability of an alternative remedy does not always bar a writ petition under Article 226 of the Constitution. The court distinguished between "entertainability" and "maintainability" of a writ petition. The non-issuance of notices electronically on the portal was discussed, emphasizing the statutory modes of service under Section 73 of the CGST Act, 2017. The court also addressed the non-uploading of certain forms, stating that compliance can be waived in certain situations. The issuance of notices and orders by different authorities was considered, with the court concluding that the petitioner failed to establish grounds for interference in the matter. Consequently, the petition was dismissed.

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The High Court considered the maintainability of a petition in ...

HC: Availability of alternative remedy not absolute bar to writ petition. Petition dismissed since the proper procedure was followed.

Case Laws GST

May 27, 2024

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