https://www.taxtmi.com/caselaws?id=389185 Once the constitutional challenge to Section 5A of the Himachal Pradesh General Sales Tax Act, 1968 was withdrawn, the basis for entertaining the writ petition despite an available statutory appeal disappeared. The Supreme Court held that the High Court should not have proceeded to decide the dispute on merits after the petitioner elected to pursue the appellate remedy under Section 30. It also noted that, if the appeal was filed within the stipulated time, it should not be rejected on limitation and must be decided in accordance with law. en-us Wed, 20 Nov 2019 00:00:00 +0530 Tue, 03 Dec 2019 10:57:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389185 Once the constitutional challenge to Section 5A of the Himachal Pradesh General Sales Tax Act, 1968 was withdrawn, the basis for entertaining the writ petition despite an available statutory appeal disappeared. The Supreme Court held that the High Court should not have proceeded to decide the dispute on merits after the petitioner elected to pursue the appellate remedy under Section 30. It also noted that, if the appeal was filed within the stipulated time, it should not be rejected on limitation and must be decided in accordance with law. Case-Laws VAT and Sales Tax Wed, 20 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389185