Writ Petition cannot be a tool to escape the statutory remedies available under the law-Supreme Court of India.

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....y with interest collected from the Respondent firm. The firm being engaged in the business of iron and steel had purchased goods from a dealer in Karnataka. It so happened by mistake that the truck lost its way and reached Jeedimetala. The tax invoice indicated that the goods were earmarked for delivery at Balanagar, Telangana. The case against the aforesaid firm was that Balanagar, Telangana wa....

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....on 20 of the IGST Act 2017. A refund of tax was sought too. The hon'ble high court entertained the writ petition considering that a mere possibility of a local sale would not empower the officials to take such an action and there was no material/evidence to indicate that an attempt was made by the firm to deliver the goods at a different place and to sell them in the local market evading CGST....