Writ not entertained due to alternative efficacious remedy u/s. 107 of GST Act

S R Enterprises Vs Union of India (Gujarat High Court) Gujarat High Court held that order passed in GST MOV-11 is appealable before appellate authority as per provision of section 107 of the Central Goods and Services Tax Act [GST Act]. Accordingly, petitioner not entertained in view of the alternative efficacious remedy available to the petitioner. Facts- The petitioner is a buyer of the goods (Arecanuts) sold by one M/s. Himachal Traders. The conveyance carrying the goods purchased by the petitioner was intercepted by respondent No.5 on 05.09.2024 at Rangpur. Respondent No.5 thereafter pass...