Writ Rejected for Alternate Remedy but GST Appeal Permitted Without Limitation Hurdle

Tata Steel Limited Vs Union of India (Jharkhand High Court) The Jharkhand High Court considered a writ petition challenging an Order-In-Original dated 26.12.2025 passed under Section 74 of the CGST Act, 2017. The petitioner acknowledged the availability of an alternative statutory remedy of appeal but sought to invoke writ jurisdiction on the grounds that the case fell within recognized exceptions, namely lack of jurisdiction and violation of principles of natural justice, as laid down in Whirlpool Corporation v. Registrar of Trade Marks. The petitioner argued that the essential conditions for...