https://www.taxtmi.com/caselaws?id=448614 The Chhattisgarh HC dismissed a writ petition challenging GST demand on Infrastructure Development Cess and Environment Cess, ruling that an alternate efficacious remedy exists under Section 107 of the GST Act. The petitioner argued that appellate authorities' adherence to departmental circulars would prejudice their appeal and violate natural justice principles. The court held that the legal issue regarding GST liability nexus with cess can be adequately examined by the appellate authority, and the petitioner's specific legal contentions are not bound by circulars. Citing SC precedent, the court directed the petitioner to pursue the statutory appeal remedy under Section 107 within prescribed timelines. en-us Fri, 19 Jan 2024 00:00:00 +0530 Wed, 23 Apr 2025 16:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448614 The Chhattisgarh HC dismissed a writ petition challenging GST demand on Infrastructure Development Cess and Environment Cess, ruling that an alternate efficacious remedy exists under Section 107 of the GST Act. The petitioner argued that appellate authorities' adherence to departmental circulars would prejudice their appeal and violate natural justice principles. The court held that the legal issue regarding GST liability nexus with cess can be adequately examined by the appellate authority, and the petitioner's specific legal contentions are not bound by circulars. Citing SC precedent, the court directed the petitioner to pursue the statutory appeal remedy under Section 107 within prescribed timelines. Case-Laws GST Fri, 19 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448614