Alternate statutory remedy governs GST assessment challenge, with statutory appeal preserved and limitation objection barred for the permitted filing ...
The High Court considered the maintainability of an appeal against an Order-in-Original and jurisdiction to pass an order in appeal under the Finance Act, 1994. The Court noted that an appeal lies u/s 86 against the Order-in-Appeal. The Court distinguished between 'entertainability' and 'maintainability' of a writ petition, emphasizing that the existence of an alternative remedy does not bar the maintainability of a writ petition. The Court held that disputed factual issues should be decided by the appropriate authorities and not in a writ petition. The Court found no exceptional circumstances to entertain the writ petition and directed the petitioner to pursue the statutory remedy of appeal u/s 86 of the Finance Act, 1994. The Court recalled the interim order and disposed of the petition.
The High Court considered the maintainability of an appeal against an Order-in-Original and jurisdiction to pass an order in appeal under the Finance Act, 1994. The Court noted that an appeal lies u/s 86 against the Order-in-Appeal. The Court distinguished between 'entertainability' and 'maintainability' of a writ petition, emphasizing that the existence of an alternative remedy does not bar the maintainability of a writ petition. The Court held that disputed factual issues should be decided by the appropriate authorities and not in a writ petition. The Court found no exceptional circumstances to entertain the writ petition and directed the petitioner to pursue the statutory remedy of appeal u/s 86 of the Finance Act, 1994. The Court recalled the interim order and disposed of the petition.
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