https://www.taxtmi.com/caselaws?id=764453 The Madras HC dismissed writ petitions challenging a tax officer's order under Section 74 of the Tamil Nadu GST Act, 2017, which determined tax payable by the petitioner. The court held that despite the constitutional remedy under Article 226 being available to all citizens, when an effective alternative statutory remedy exists under Section 107 of the Act, the HC should exercise judicial restraint and direct parties to pursue the statutory appeal route first. The court found the writ court's refusal to exercise jurisdiction justified, emphasizing that taxing statutes require adherence to prescribed procedures regardless of deposit conditions appearing onerous. en-us Fri, 20 Dec 2024 00:00:00 +0530 Fri, 10 Jan 2025 08:57:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764453 The Madras HC dismissed writ petitions challenging a tax officer's order under Section 74 of the Tamil Nadu GST Act, 2017, which determined tax payable by the petitioner. The court held that despite the constitutional remedy under Article 226 being available to all citizens, when an effective alternative statutory remedy exists under Section 107 of the Act, the HC should exercise judicial restraint and direct parties to pursue the statutory appeal route first. The court found the writ court's refusal to exercise jurisdiction justified, emphasizing that taxing statutes require adherence to prescribed procedures regardless of deposit conditions appearing onerous. Case-Laws GST Fri, 20 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764453