2024 (3) TMI 835

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....1 INTERNATIONAL AIRPORT, NEW DELHI (DELHI)<br>GST<br>2024 (3) TMI 835 - MADHYA PRADESH HIGH COURT - 2024 (86) G.S.T.L. 174 (M. P.)<br>MADHYA PRADESH HIGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 12-3-2024<br>WRIT PETITION No. 6035 of 2024 - -<br>GST<br>HON&#39;BLE SHRI JUSTICE SUSHRUT ARVIND DHARMADHIKARI And HON&#39;BLE SHRI JUSTICE DEVNARAYAN MISHRA FOR THE PETITIONER : SHRI JIT....

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....ted during the period of FY 2017-18 and FY 2018-19; (c) Issue a Writ of Mandamus or any other appropriate writ/s, order/s and/or direction/s directing the Respondents to permit furnishing and to consider revised manual GST returns with negative figures which could not be reported due to restriction on GST Portal during the period of FY 2017-18 and FY 2018-19; (d) During pendency ....

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....aised by the Counsel for the respondent/State to the effect that impugned order is appealable under Section 107 of the Goods and Service Tax, 2017(GST Act). 3. Counsel for the respondents submitted that identical writs petitions have been dismissed by this Court on the ground of availability of an efficacious alternative remedy. 4. Learned counsel for the petitioner submitted that by way of ....

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.... is maintainable. 6. Learned counsel for the respondents relied on the judgment of Apex Court in the case of Hindustan Coca Cola Beverage Private Limited vs. Union of India and others (2014) 15 SCC 44 in which it is held that when the statute provides for statutory appeal, the said remedy is to be availed by the litigating parties. In Hameed Kunju vs. Nizam (2017) 8 SCC 611 the Apex Court held ....