Calcutta HC Declines GST Writ Petition as Appellate Tribunal Remedy Is Available

Krishna Jaiswal Vs Deputy Commissioner of State Tax (Calcutta High Court) The Calcutta High Court disposed of a writ petition challenging an order dated August 26, 2025 passed by the appellate authority under Section 107 of the State Goods and Services Tax Act and the Central Goods And Services Tax Act, 2017. The State submitted that the petitioner now had an alternative remedy before the Appellate Tribunal constituted under Section 112(1) of the CGST Act. The Court noted that when the writ petition was filed, the Appellate Tribunal had not yet been constituted. The Court further noted that th...