https://www.taxtmi.com/caselaws?id=412135 SC dismissed writ petition filed under Article 226 challenging tax and penalty collection in inter-State sale case. Court held that respondent had statutory remedy under Section 107 which should have been pursued first. While alternative remedy is not absolute bar to writ jurisdiction, exceptions requiring breach of fundamental rights, natural justice violation, jurisdictional excess, or constitutional challenge were not established. No natural justice violation occurred as proper notice was served. HC inappropriately entertained petition based on surmises rather than relegating matter to appellate authority for factual assessment. en-us Fri, 03 Sep 2021 00:00:00 +0530 Tue, 17 Jun 2025 13:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412135 SC dismissed writ petition filed under Article 226 challenging tax and penalty collection in inter-State sale case. Court held that respondent had statutory remedy under Section 107 which should have been pursued first. While alternative remedy is not absolute bar to writ jurisdiction, exceptions requiring breach of fundamental rights, natural justice violation, jurisdictional excess, or constitutional challenge were not established. No natural justice violation occurred as proper notice was served. HC inappropriately entertained petition based on surmises rather than relegating matter to appellate authority for factual assessment. Case-Laws GST Fri, 03 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412135