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    <title>2021 (1) TMI 1237 - Andhra Pradesh High Court</title>
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    <description>Availability of a statutory appeal under the Andhra Pradesh Goods and Services Tax, 2017 was treated as an adequate alternative remedy against an Advance Ruling order, so writ jurisdiction was not exercised. The High Court noted that the petitioner had approached the Authority for Advance Ruling and that the proper course was to pursue the designated appellate remedy rather than challenge the AAR order directly in writ proceedings. The petition was disposed of with liberty to file the statutory appeal within the time granted, without examination of the merits of the AAR decision.</description>
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      <description>Availability of a statutory appeal under the Andhra Pradesh Goods and Services Tax, 2017 was treated as an adequate alternative remedy against an Advance Ruling order, so writ jurisdiction was not exercised. The High Court noted that the petitioner had approached the Authority for Advance Ruling and that the proper course was to pursue the designated appellate remedy rather than challenge the AAR order directly in writ proceedings. The petition was disposed of with liberty to file the statutory appeal within the time granted, without examination of the merits of the AAR decision.</description>
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