S. N. Tiwari Vs Union of India and Others
Date: February 6, 2025
Subject Matter
Writ Petition is not entertainable where an alternative remedy such as an appeal process is available to the taxpayer
Summary
In the case of S. N. Tiwari vs. Union of India & Others, the petitioner challenged an order dated December 7, 2023, issued by the Superintendent (Range-III) of the Andaman and Nicobar Division, which was related to the Central Goods and Services…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT 1. By presenting this writ petition, inter alia, challenge has been thrown to the order dated 7 th December, 2023 passed by the Superintendent (Range-III), Andaman and Nicobar Division Haldia CGST & CX Commissionerate. It has been agitated by the learned advocate representing the petitioner while questioning the validity of the impug…