GST :Writ petition not admissible if alternative statutory remedy was available

Steel Centre Vs State Tax Officer (Madras High Court) Conclusion: Except of absence of  ‘Natural Justice Principle violation, there is no other exception that arose in the case on hand, therefore, it was a fit case to relegate assessee to alternate remedy by way of statutory appeal under Section 107 of TNGST Act and CGST Act. Held: Assessee had sent a reply to the impugned orders passed by the respondent in which respondent held that reply to be admissible, but had ultimately passed impugned orders on the basis that assessee was the beneficiary of ‘Input Tax Credit’ [‘ITC&...