Telangana HC Refuses Writ as GSTAT Becomes Functional for Appeals

Upakar Infra Projects Private Limited Vs Commissioner of Customs & Central Tax (Telangana High Court) Telangana High Court Directs Taxpayer to Avail GSTAT Remedy Against Penalty Orders; Declines Writ Jurisdiction  The Telangana High Court declined to entertain a writ petition challenging GST penalty orders where an effective statutory remedy before the Goods and Services Tax Appellate Tribunal (GSTAT) was available. The Court held that since GSTAT had been constituted and was functioning, the petitioner should pursue the appellate remedy provided under Section 112 of the CGST Act. Introdu...