https://www.taxtmi.com/caselaws?id=425502 The Madras HC dismissed writ petitions challenging GST assessment orders, ruling that petitioners must exhaust the alternative appellate remedy under Section 107 of the GST Act before approaching the court. The petitioners lost their opportunity for deemed withdrawal under Section 62(2) by failing to file returns within 30 days. The court noted that writ jurisdiction is available only in cases of natural justice violations, statutory breaches, or jurisdictional issues. Despite COVID-19 pandemic causing delays and Supreme Court extending limitation periods, the HC directed petitioners to pursue appeals before the Appellate Authority, disposing of the petitions while granting liberty to file appeals. en-us Wed, 27 Apr 2022 00:00:00 +0530 Fri, 04 Apr 2025 15:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425502 The Madras HC dismissed writ petitions challenging GST assessment orders, ruling that petitioners must exhaust the alternative appellate remedy under Section 107 of the GST Act before approaching the court. The petitioners lost their opportunity for deemed withdrawal under Section 62(2) by failing to file returns within 30 days. The court noted that writ jurisdiction is available only in cases of natural justice violations, statutory breaches, or jurisdictional issues. Despite COVID-19 pandemic causing delays and Supreme Court extending limitation periods, the HC directed petitioners to pursue appeals before the Appellate Authority, disposing of the petitions while granting liberty to file appeals. Case-Laws GST Wed, 27 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425502