Supreme Court: No Writ Remedy if Alternate Option Exists in GST Demand
The Supreme Court held that writ petitions are not maintainable if an alternative remedy exists under GST law, requiring taxpayers to exhaust statutory appeal options first. This impacts businesses seeking quick relief in GST demand cases.
💡 Key Fact
The Supreme Court has ruled that writ petitions are not maintainable under Article 226 of the Constitution if an alternate remedy is available under Section 107 of the CGST Act, reinforcing the need to exhaust statutory options first.
Source: Taxscan
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