Gauhati HC Declines Writ Petition as Effective GST Appellate Remedy Was Available

Chinmoy Saha Vs Union of India (Gauhati High Court) The petitioner challenged an Order-in-Appeal dated 03.12.2025 passed by the first appellate authority under Section 107 of the Central Goods and Services Tax Act, 2017. During the hearing, counsel for the CGST authorities submitted that an alternative statutory remedy was available to the petitioner under Section 112 of the CGST Act by way of an appeal before the Appellate Tribunal. It was pointed out that the Appellate Tribunal at Guwahati had started functioning from 23.01.2026. The respondents further referred to a Notification dated 17.09...