GST Writ under Article 226 not entertained due to alternative remedy: Bombay HC

Apollo Tyres Limited Vs Union of India (Bombay High Court) Bombay High Court held that court cannot entertain petition for a writ under Article 226 of the Constitution as petitioner has an alternative remedy that provides an equally efficacious remedy without being unduly onerous. Facts- The show cause notice is issued for the determination of the value of the supply as per Section 15(3)(b) of the CGST Act, 2017, which provides that the value of the supply shall not include any discount given after the supply has been effected subject to fulfilment of conditions specified therein. In the show ...