Calcutta HC Sets Aside Rejection of Writ Because Challenge Involved Vires of GST Circular

Northern East Water Tank Manufacturing Private Limited Vs Union of India & Ors. (Calcutta High Court) The Calcutta High Court considered an appeal against an order of a Single Bench that had declined to entertain a writ petition under Article 226 of the Constitution on the ground that an alternative remedy was available under the Central Goods and Services Tax Act, 2017. The Single Bench had held that any order passed under the CGST Act could be challenged before the appellate authority under Section 107 of the Act and that the writ court should ordinarily be slow in exercising jurisdictio...