Bayer Cropscience LTD, Maharashtra vs. Union Of INDIA
Held
The High Court noted that an alternative remedy by way of appeal under Section 107 of the GST Act was available. Exercising its discretion, the Court did not entertain the writ petition.
Facts
The petitioner filed a writ petition challenging an order passed under Section 73 of the GST Act. The petitioner later filed a memo seeking withdrawal of the writ petition to approach the authorities as per law.
Key Issues
Whether a writ petition is maintainable when an alternative statutory remedy of appeal is available.
Sections Cited
Section 73, Section 107
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
ORDER 27.11.2025 01. 1. A memo is filed by learned counsel appearing for the petitioner seeking withdrawal of the instant writ petition with liberty to approach the authorities as per law. The said memo is taken on record.
We find that the original order passed under Section 73 of the GST Act is challenged before this Court by filing the instant writ petition although the remedy by way of an appeal under Section 107 of the said Act is available.
Since there is an alternative remedy provided under the statute, we therefore exercise our discretion not to entertain the writ petition. It is open to the petitioner to t
The judgment continues below.
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Reproduced from the public record of the Orissa High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.