Dismissal of writ appeals for non-exhaustion of alternate remedy of appeal in GST

Abhinaya Constructions Vs State of Tamil Nadu (Madras High Court)

Conclusion: Appellant should pursue the alternate remedy of appeal, even if it involved depositing tax as writ jurisdiction should be exercised only in the absence of an effective alternative remedy.

Held: The challenge in the Writ Petitions was to the order of the State Tax Officer, Divisional Central Investigating Wing – 2 dated 30.08.2023, in and by which, the Officer passed an order under Section 74 of the Tamil Nadu Goods and Services Tax Act, 2017 determining the tax

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