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 payable by appellant. The challenge was mainly on the...