M/S Trillion Lead Factory (P) LTD. vs. Assistant Commissioner Of
Held
The Court held that the petitioner has an alternative and efficacious remedy available under Section 107 of the CGST/SGST Act. Therefore, the writ petition was not the appropriate forum.
Facts
The petitioner challenged an order passed under Rule 86A of the CGST/SGST Rules. The petitioner sought to quash this order through a writ petition.
Key Issues
Whether a writ petition is maintainable when an alternative statutory remedy is available. The availability of an alternative remedy under Section 107 of the CGST/SGST Act.
Sections Cited
Rule 86A, Section 107
AI-generated summary — verify with the full judgment below
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NC: 2024:KHC:46649 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 19TH DAY OF NOVEMBER, 2024 BEFORE THE HON'BLE MR JUSTICE M.I.ARUN WRIT PETITION NO. 30658 OF 2024 (T-RES) BETWEEN:
M/S TRILLION LEAD FACTORY (P) LTD., (FORMERLY KNOWN AS THE LEAD FACTORY.,) REP. BY ITS DIRECTOR, SRI. CHETAN NARAYAN, S/O SRI.NARAYAN, AGED ABOUT 32 YEARS, PLOT NO.98-G, PHASE-II, JIGANI INDUSTRIAL AREA, ANEKAL TALUK, BENGALURU-560 105. REGISTERED UNDER CGST & KGST ACT, 2017. …PETITIONER
(BY SRI. SURENDRAN J.G.THUMBUCHETTY, ADVOCATE)
AND:
ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (LOCAL GOODS AND SERVICES TAX OFFICE - 027) DGST-04, VTK -2, KORAMANGALA, BENGALURU-560 047. 2. THE STATE OF KARNATAKA REP. BY ITS FINANCE SECRETARY, VIDHANA SOUDHA, BENGALURU-560 001. 3. THE UNION OF INDIA, REP. BY ITS FINANCE SECRETARY, MINISTRY OF FINANCE, CHAITHANYA K Location: High Court of Karnataka NC: 2024:KHC:46649 DEPARTMENT OF REVENUE, NEW DELHI-110 001. …RESPONDENTS
(BY SMT. JYOTI M.MARADI,
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