M/S Mangalam Jeeval Construction Pvt. Ltd. through Its Proprietor Deepak Kumar Mangalam v. Union of India
Case brief
What is this about?
Jharkhand High Court, Ranchi; W.P.(T) No.4896 of 2025; decided 10.09.2025 by Chief Justice Tarlok Singh Chauhan and Justice Rajesh Shankar. Petitioner M/s Mangalam Jeeval Construction Pvt. Ltd. (Jamshedpur, East Singhbhum) versus Union of India / Department of Revenue / CGST & CE (Ranchi Zone and Jamshedpur); CGST represented by P.S.A. Pati, petitioner by Krishna Kumar. Writ petition against order dated 31.05.2024 dismissed as not maintainable; court held Section 107(1) CGST Act, 2017 appeal was an efficacious alternate remedy. Keywords: alternate remedy, efficacious remedy, maintainability of writ petition, GST appeal, Section 107(1) CGST Act.
What did the court decide?
The petitioner has an efficacious alternate remedy of filing an appeal under Section 107(1) of the Central Goods and Services Tax Act, 2017 against the impugned order dated 31st May, 2024.