Patna HC Declines Interference as Alternate GST Appeal Remedy Lies Before Tribunal

Ajay Kumar Vs Union of India (Patna High Court) In this case, the Patna High Court dealt with a writ petition filed by the petitioner challenging multiple orders passed under the Bihar Goods and Services Tax Act, 2017 for the financial year 2019–20. The petitioner sought setting aside of the appellate order dated 27.07.2023 passed by the Additional Commissioner (Appeal), which had upheld an earlier ex parte order dated 08.01.2021 and a consequential order dated 09.01.2021 passed under Section 74 of the GST Act. The petitioner contended that these orders were passed without considering releva...