Extraordinary Jurisdiction under Article 226 cannot be Invoked When Assessee Failed to File Statutory Appeal under GST Act: Patna HC [Read Order]

High court’s Extra Ordinary jurisdiction cannot be invoked when assessee failed to file statutory appeal under GST Act.

By Yogitha S. Yogesh - On December 11, 2023 8:00 am - 2 mins read

Extraordinary Jurisdiction - Assessee Failed to File Statutory Appeal under GST Act Patna HC - TAXSCAN

The Patna High Court has held that extraordinary jurisdiction under Article 226 of the Constitution of India cannot be invoked when the assessee fails to file a statutory appeal before the Central Goods and Service Tax Act(CGST). M/s Punit Kumar Choubey, the petitioner challenged the assessment order and the rejection of an appeal filed, on…

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