https://www.taxtmi.com/caselaws?id=764649 The HC dismissed the writ petition, directing the petitioner to pursue the statutory remedy of appeal under Section 107 of the CGST Act, 2017. The court found no exceptional circumstances that would justify bypassing the statutory remedy, emphasizing that the availability of an alternative remedy is not an absolute bar to writ petitions unless exceptional circumstances exist. The court also determined that the absence of a personal hearing did not constitute a breach of natural justice, as procedural fairness was otherwise observed, and no fundamental rights or jurisdictional issues were breached. en-us Tue, 17 Dec 2024 00:00:00 +0530 Wed, 15 Jan 2025 07:36:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764649 The HC dismissed the writ petition, directing the petitioner to pursue the statutory remedy of appeal under Section 107 of the CGST Act, 2017. The court found no exceptional circumstances that would justify bypassing the statutory remedy, emphasizing that the availability of an alternative remedy is not an absolute bar to writ petitions unless exceptional circumstances exist. The court also determined that the absence of a personal hearing did not constitute a breach of natural justice, as procedural fairness was otherwise observed, and no fundamental rights or jurisdictional issues were breached. Case-Laws GST Tue, 17 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764649