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of <h1>Legal Challenge Against GST Order Rejected: Administrative Remedy Must Be Exhausted Before Judicial Review</h1> <h3>Shalimar Chemical Works (P), Ltd. Versus Commissioner of Commercial Taxes, Goods and Services Tax, Cuttack and others</h3> HC of Orissa dismissed the writ petition challenging a GST order, directing the petitioner to pursue the available appellate remedy as per statutory ... Challenge to order passed by the authority under Section 73 of the Odisha GST Act, 2017 - order impugned has been passed by the authority without assigning any reason - violation of principles of natural justice - HELD THAT:- Having heard learned counsel for the parties and after going through the records, but, however, without expressing any opinion on the merits of the case itself, it is directed that since the order passed by the authority under Section 73 of the Odisha GST Act, 2017 is appealable, the petitioner, if so advised, may pursue its remedy before the appropriate forum agitating all the grievances, as have been raised in the present writ petition, in accordance with law. The writ petition stands disposed of. The High Court of Orissa heard a writ petition challenging an order under the Odisha GST Act, 2017. The petitioner argued the order lacked reasons, while the Revenue contended it was appealable. The court directed the petitioner to pursue remedy through appeal, disposing of the writ petition. (Case Citation: TMI)
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