Writ Petitions Not Maintainable When GST Appeal Remedy Exists: SC

Arham Infra Developers AOP Vs Union of India & Ors. (Supreme Court of India)

The Supreme Court of India dismissed two writ petitions filed by Arham Infra Developers AOP challenging assessment orders issued by the Assistant Commissioner, CGST & Central Excise, Nashik-I Division. The Court reaffirmed the principle that writ petitions under Article 226 of the Constitution cannot be used to bypass statutory remedies available under tax law, particularly the appellate mechanism under Section 107 of the Central Goods and Services Tax (CGST) Act, 2017.

The petition

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