Writ Petitions Disposed as Section 107 Appeal Was Available Under GST Law

Balaji Cement Agency Vs Union of India (Rajasthan High Court) The Rajasthan High Court disposed of the writ petitions after observing that the petitioners had an effective alternative statutory remedy by way of appeals under Section 107 of the CGST Act. The Court declined to entertain the writ petitions in view of the availability of the appellate mechanism. It directed that if the petitioners file appeals before the Appellate Authority, the appeals shall be decided on their own merits, and clarified that the petitioners would be at liberty to raise all legal as well as factual grounds before ...