Writ not entertained due to availability of alternative efficacious remedy u/s. 85 of Finance Act

Hotel Gateway Grandeur Vs Union of India And 2 Ors (Gauhati High Court) Gauhati High Court held that writ petition is not maintainable due to availability of alternative efficacious remedy under the provisions of Section 85 of the Finance Act, 1994 before appellate authority. Accordingly, writ petition dismissed. Facts- The petitioner, M/s Hotel Gateway Grandeur is a company, which is a registered dealer under the Goods & Services Tax Act, 2017, the Finance Act, 1994 as well as the Assam Value Added Tax Act, 2003. The petitioner filed its return for the period 2016-17 under Service Tax an...