GST: Writ petition not maintainable if petitioner got alternative efficacious remedy of appeal

Tata Steel Bsl Ltd Vs Union of India (Orissa High Court) Mr. S. Mishra, learned Standing Counsel on behalf of the opposite parties-Revenue submits that the present writ petition is not maintainable as the petitioner has got an alternative efficacious remedy of appeal under Section 107 of the CGST Act, against the impugned order under Annexure-7. Therefore, it is submitted that if the petitioner is aggrieved by the impugned order, it may avail the remedy of appeal and hence this writ petition may be dismissed as not maintainable. Having heard the learned counsel for the parties and considering ...