Petitioner filed writ petition instead of appeal u/s 31 of Tamil Nadu GST Act; court stresses proper procedure.

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....Maintainability of petition - instead of preferring an appeal, the petitioner has chosen to file the present writ petition - Section 31 of the Tamil Nadu Goods and Service Tax Act - Admittedly, the Appellate Deputy Commissioner is in the rank of Joint Commissioner of Commercial Taxes. Therefore, the petitioner is bound to prefer an appeal before the Appellate Deputy Commissioner under Section 31 of the Act - HC....