https://www.taxtmi.com/caselaws?id=444121 Where an alternative statutory remedy exists, the High Court should not make merits observations after recording that remedy. The Supreme Court granted liberty to the petitioner to pursue the statutory appeal, set aside the effect of the impugned merits observations to the extent they impeded that remedy, and remitted the matter for fresh consideration by the appellate authority. If the statutory appeal is filed within four weeks, the appellate authority is directed not to raise limitation. The controversy is therefore to be examined on merits by the proper forum, subject to the specified filing condition. en-us Fri, 06 Oct 2023 00:00:00 +0530 Tue, 05 Aug 2025 14:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444121 Where an alternative statutory remedy exists, the High Court should not make merits observations after recording that remedy. The Supreme Court granted liberty to the petitioner to pursue the statutory appeal, set aside the effect of the impugned merits observations to the extent they impeded that remedy, and remitted the matter for fresh consideration by the appellate authority. If the statutory appeal is filed within four weeks, the appellate authority is directed not to raise limitation. The controversy is therefore to be examined on merits by the proper forum, subject to the specified filing condition. Case-Laws GST Fri, 06 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444121