MP HC Declines Writ Petition as GST Appellate Tribunal Is Now Functional

SNS Minerals Private Limited Vs Assistant Commissioner and Others (Madhya Pradesh High Court) The Madhya Pradesh High Court, in SNS Minerals Private Limited v. Assistant Commissioner and Others, declined to entertain a writ petition challenging an Order-in-Appeal dated 17 February 2023 and held that, following the constitution of the GST Appellate Tribunal (GSTAT), taxpayers must ordinarily pursue the statutory appellate remedy before invoking writ jurisdiction under Article 226 of the Constitution. The petitioner, a company engaged in mining and supply of limestone and registered under the GS...