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GST - Highlights / Catch Notes

Home Highlights January 2025 Year 2025 This

HC dismissed appeal. Refusal justified to entertain writ ...


High Court Dismisses GST Appeal, Urges Exhaustion of Statutory Remedies Under Tamil Nadu GST Act Section 107 First.

January 10, 2025

Case Laws     GST     HC

HC dismissed appeal. Refusal justified to entertain writ petitions due to alternative statutory remedy u/s 107 of Tamil Nadu GST Act against order determining tax payable by proper officer u/s 74. Constitutional remedy under Article 226 available but HC rightly imposed self-restriction, directing appellant to exhaust statutory appeal first as matter of judicial discipline despite onerous condition of pre-deposit.

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