https://www.taxtmi.com/caselaws?id=783904 The dominant issue was whether a writ petition challenging a penalty under s.129(1)(b) of the WBGST/CGST Act, 2017 was maintainable despite an alternative appellate remedy. The HC held that the alternative remedy bar was not displaced because there was no breach of natural justice (hearing granted and a reasoned order passed), no lack of jurisdiction, no vires challenge, and no substantiated fundamental rights infringement; the impugned order involved detailed factual findings unsuitable for writ adjudication on affidavits. Consequently, the petition was not entertained on merits and the petitioner was relegated to the statutory appeal under s.107, with liberty to raise all points; the tax authority was directed to provide login credentials to facilitate filing the appeal. en-us Thu, 11 Dec 2025 00:00:00 +0530 Wed, 24 Dec 2025 07:51:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783904 The dominant issue was whether a writ petition challenging a penalty under s.129(1)(b) of the WBGST/CGST Act, 2017 was maintainable despite an alternative appellate remedy. The HC held that the alternative remedy bar was not displaced because there was no breach of natural justice (hearing granted and a reasoned order passed), no lack of jurisdiction, no vires challenge, and no substantiated fundamental rights infringement; the impugned order involved detailed factual findings unsuitable for writ adjudication on affidavits. Consequently, the petition was not entertained on merits and the petitioner was relegated to the statutory appeal under s.107, with liberty to raise all points; the tax authority was directed to provide login credentials to facilitate filing the appeal. Case-Laws GST Thu, 11 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783904