2025 (5) TMI 760

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....d advocate Mr. Vanrajsinh M. Damore for the Petitioner; learned Assistant Government Pleader Ms. Shrunjal Shah for the Respondent Nos. 2 and 5 and learned advocate Ms. Prutha Bhavsar for learned advocate Mr. Ankit Shah for the Respondent Nos. 1,3 and 4. 2. This petition is filed under Article 227 of the Constitution of India with the following prayers : "A. That Your Lordships may be pleased to issue a Writ of Mandamus, or any appropriate writ, order holding and declaring that payment towards obtaining Mineral Royalties made by the Petitioner is as per instructions, terms and condition laid by The Geology and Mining Department, State Government of Gujarat; B. That Your Lordships may be pleased to issue a Writ of Mandamu....

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.... tax on the royalty paid by the Petitioner, falling within the scope of service. 5. Considering the above submissions raised on behalf of the Petitioner, we are of the opinion that the petition cannot be entertained as the Petitioner is challenging the Order-in-Original directly before this Court instead of availing the alternative remedy of appeal under Section 107 of the GST Act. The Hon'ble Apex Court in case of The Assistant Commissioner of State Tax & others Vs. M/s. Commercial Steel Ltd. reported in 2021 (9) TMI 480 SC, in similar circumstances as to when the writ petition can be entertained under Articles 226/227 of the Constitution of India has observed as under:- "11. The respondent had a statutory remedy under section ....