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M/S GM POWERTECH AND OTHERS vs. STATE OF H.P. & OTHERS
(Himachal Pradesh High Court)

Hon'ble Judges:

SURESHWAR THAKUR
CHANDER BHUSAN BAROWALIA
Pet. Counsel
Bharat Bhushan
Res. Counsel
Ajay Vaidya
Lokender Pal Thakur

Petitioner / Applicant

M/S GM POWERTECH AND OTHERS
Respondent STATE OF H.P. & OTHERS
Court Himachal Pradesh High Court
State

Himachal Pradesh

Date Dec 7, 2020
Order No.

CWP No. 5462 of 2020

Citation

2020(12) TAXREPLY 3588
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ORDER

Sureshwar Thakur, J (oral) The order(s) of assessment made by the assessing authority, and, appertaining to GST levies, stand respectively embodied in Annexure(s) P-6 and P-7. However, the afore orders of assessment of GST, are, assailed through the instant petition. 2. After hearing the learned counsel for the contesting litigants, it visibly appears that the recoursing by the writ petitioner, of, the extant remedy, is a gross mis-recoursing, as, Section 107 of the Himachal Pradesh Goods and Service Tax Act, 2017, purveys an alternative remedy to the writ petitioner, to, make an appeal thereunder, against, the afore orders of assessment. 3. The learned counsel for the writ petitioner, has not been able, to, convince this Court that the afore remedy is either not a befitting remedy, nor, is an efficacious remedy, as, he has not been able to make an argument, hence, falling within the exception, to, the jurisprudencial principle, embodying the canon qua upon availability ....

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