https://www.taxtmi.com/caselaws?id=401683 Writ jurisdiction was found unavailable against GST assessment orders because the Himachal Pradesh GST Act, 2017 provides an efficacious statutory appeal under Section 107, and no recognised exception to the alternative-remedy rule was shown. The High Court therefore directed the petitioner to pursue the appellate remedy. Noting practical difficulty arising from the pre-deposit requirement, the Court also issued directions, on the respondents' statement, to enable compliance with the appellate preconditions. en-us Mon, 07 Dec 2020 00:00:00 +0530 Fri, 21 Mar 2025 16:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401683 Writ jurisdiction was found unavailable against GST assessment orders because the Himachal Pradesh GST Act, 2017 provides an efficacious statutory appeal under Section 107, and no recognised exception to the alternative-remedy rule was shown. The High Court therefore directed the petitioner to pursue the appellate remedy. Noting practical difficulty arising from the pre-deposit requirement, the Court also issued directions, on the respondents' statement, to enable compliance with the appellate preconditions. Case-Laws GST Mon, 07 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401683