Writ Appeal Rejected Because Effective Appellate Remedy Available Under GST Law

Roshan Sharma Vs Deputy Commissioner of Revenue (Calcutta High Court) The Calcutta High Court considered an appeal filed by the petitioner challenging an adjudication order dated 24 July 2024, issued after a prior remand by the Court in M.A.T. 854 of 2024 dated 7 May 2024. Following the remand, the adjudicating authority conducted a de novo proceeding and imposed tax, interest, and penalty under the CGST/WBGST Act, 2017. The Court noted that the petitioner had an effective alternate remedy of filing a statutory appeal against the adjudication order. The petitioner argued that although they had...