Violation of principles of natural justice and erroneous order cannot be reason to bypass alternative remedy

Seashell Vs Lt. Governor and Others (Calcutta High Court) Calcutta High Court held that violation of principles of natural justice and erroneous order cannot be reason for bypassing the statutory remedy of appeal under section 76 of the Andaman and Nicobar Islands Value Added Tax Regulation, 2017. Accordingly, writ petition stands dismissed. Facts- Notices under sections 32 and 33 of the 2017 Regulation were served on the petitioner. The petitioner filed statutory objection as per section 74 of the 2017 Regulation. Such objection was rejected. Challenging such rejection order and the two noti...