Writ petition not maintainable when alternate remedy of GST appeal not exercised

D. Justin Kumar Vs Assistant Commissioner of CGST and C.Excise (Madras High Court) The Madras High Court addressed a writ petition filed by D. Justin Kumar challenging an order issued by the Assistant Commissioner of CGST and Central Excise. The petitioner’s counsel argued that the State GST officers in Kuzhithurai had already adjudicated cases concerning the same subject matter for the tax periods spanning 2018 to 2021. Citing Section 6(2)(b) of the Central Goods and Services Tax Act, 2017, the counsel contended that a subsequent order by the CGST authority on the same issue and for the...