High Court Dismisses GST Appeal, Urges Exhaustion of Statutory Remedies Under Tamil Nadu GST Act Section 107 First.

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....HC dismissed appeal. Refusal justified to entertain writ petitions due to alternative statutory remedy u/s 107 of Tamil Nadu GST Act against order determining tax payable by proper officer u/s 74. Constitutional remedy under Article 226 available but HC rightly imposed self-restriction, directing appellant to exhaust statutory appeal first as matter of judicial discipline despite onerous condition of pre-deposit.....