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    <title>2021 (10) TMI 1163 - MADRAS HIGH COURT</title>
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    <description>The court dismissed the Writ Petitions, advising the petitioner to pursue the statutory appeal under Section 107 of the TN-GST Act and C-GST Act. The court emphasized the importance of the alternate remedy rule and refrained from interfering in writ jurisdiction due to the lack of exceptional circumstances or compelling Natural Justice Principle violation. The petitioner was granted the right to exclude time spent in court for limitation computation before the Appellate Authority, with no costs imposed on the parties.</description>
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      <description>The court dismissed the Writ Petitions, advising the petitioner to pursue the statutory appeal under Section 107 of the TN-GST Act and C-GST Act. The court emphasized the importance of the alternate remedy rule and refrained from interfering in writ jurisdiction due to the lack of exceptional circumstances or compelling Natural Justice Principle violation. The petitioner was granted the right to exclude time spent in court for limitation computation before the Appellate Authority, with no costs imposed on the parties.</description>
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