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    <title>2025 (8) TMI 242 - CALCUTTA HIGH COURT</title>
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    <description>The HC held that the writ petition was not maintainable due to the availability of an alternative remedy under Section 107 of the Act of 2017. The court emphasized that despite alleged non-supply of documents by the CGST authority, the petitioners should have pursued the statutory appeal instead of approaching the writ court. Reliance was placed on SC precedent which prohibits interference by the HC when an efficacious appeal remedy exists. The time elapsed during the writ petition proceedings would be excluded if the petitioners seek condonation of delay before the Appellate Authority. The petition was accordingly disposed of.</description>
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    <pubDate>Wed, 30 Jul 2025 00:00:00 +0530</pubDate>
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      <description>The HC held that the writ petition was not maintainable due to the availability of an alternative remedy under Section 107 of the Act of 2017. The court emphasized that despite alleged non-supply of documents by the CGST authority, the petitioners should have pursued the statutory appeal instead of approaching the writ court. Reliance was placed on SC precedent which prohibits interference by the HC when an efficacious appeal remedy exists. The time elapsed during the writ petition proceedings would be excluded if the petitioners seek condonation of delay before the Appellate Authority. The petition was accordingly disposed of.</description>
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