Alternate Remedy Bars writ challenge to GST Adjudication order involving classification and exemption disputes: HC

Jorabat Shillong Expressway Limited Vs Union of India (Meghalaya High Court) Conclusion: The Court addressed the issue of jurisdiction concerning the issuance of GST notices and proceedings related to a highway project under the BOT (Build-Operate-Transfer) model. It upheld the jurisdiction of the tax authorities, dismissed the writ petition, and granted assessee liberty to file an appeal within four weeks, ensuring that the matter could be examined on its merits by the appellate authorities. Held: Assessee-company had challenged an Order-in-Original passed under the CGST Act by filing a writ ...