https://www.taxtmi.com/caselaws?id=752184 Availability of a statutory appeal under Section 107 of the Central/Punjab Goods and Services Tax Act constituted an alternate and efficacious remedy, so the High Court declined to entertain the writ challenge to penalty and fine and directed the petitioner to pursue the appellate remedy. The Court also refused to examine disputed factual questions, including whether the vehicle was in transit or had stopped to unload goods, holding that such matters were for the Appellate Authority to determine in the statutory appeal. en-us Wed, 10 Jan 2024 00:00:00 +0530 Wed, 29 May 2024 12:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752184 Availability of a statutory appeal under Section 107 of the Central/Punjab Goods and Services Tax Act constituted an alternate and efficacious remedy, so the High Court declined to entertain the writ challenge to penalty and fine and directed the petitioner to pursue the appellate remedy. The Court also refused to examine disputed factual questions, including whether the vehicle was in transit or had stopped to unload goods, holding that such matters were for the Appellate Authority to determine in the statutory appeal. Case-Laws GST Wed, 10 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752184