Jharkhand HC Refuses GST Writ Due to Availability of Statutory Appeal Remedy

Tata Steel Limited Vs Union of India (Jharkhand High Court) The judgment concerns a writ petition challenging an Order-In-Original dated 26.12.2025 passed under Section 74 of the CGST Act, 2017. The petitioner acknowledged the availability of an alternative statutory remedy of appeal but argued that the case fell within the exceptions laid down by the Supreme Court in Whirlpool Corporation v. Registrar of Trade Marks, permitting writ jurisdiction despite alternate remedies. The petitioner advanced two principal arguments. First, it contended that the conditions necessary for invoking Section 7...