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of <h1>Petition dismissed due to availability of appeal remedy under Section 161 against rectification application rejection</h1> <h3>M/s EMINENT TEXTILES MILLS PRIVATE LIMITED Versus THE STATE TAX OFFICER & ORS.</h3> M/s EMINENT TEXTILES MILLS PRIVATE LIMITED Versus THE STATE TAX OFFICER & ORS. - TMI The Supreme Court addressed a petition challenging the rejection of a Rectification Application filed under Section 161 of the Tamil Nadu Goods and Services Tax Act, 2017. The petitioner bypassed the statutory remedy of appeal and directly invoked the writ jurisdiction of the High Court. The High Court dismissed the writ petition on the ground of the availability of an appeal remedy, a decision subsequently upheld by the Division Bench in writ appeal. The Court emphasized that since the petitioner 'admittedly has the remedy of appeal against the rejection of the rectification application,' there is no basis to interfere with the High Court's order. Consequently, the petition was dismissed, reaffirming the principle that statutory remedies must be exhausted before seeking writ relief. Pending applications were also disposed of.
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