Writ Petition Dismissed for Availability of Statutory Appeal Remedy under GST Law

United Global Corporation Ltd. Vs Additional Director (directorate General of GST Intelligence) (Bombay High Court)

The Bombay High Court heard a writ petition challenging an order-in-original dated 29 January 2025 passed by the Central GST authorities. The petitioner contended that the Central authorities lacked jurisdiction to initiate proceedings or pass the impugned order because the State authorities had already initiated proceedings and passed orders for the assessment years 2017–18 and 2018–19. It was, however, not disputed that the State Government’s order did not cov

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