APL Apollo Tubes’ Plea Against ₹77 Crore GST Demand Dismissed:

The Allahabad High Court dismissed a plea by APL Apollo Tubes Ltd challenging a GST demand of over Rs 77 crore, directing the company to pursue the statutory remedy of appeal available under the GST Act. The court found no exceptional circumstances that would warrant bypassing the prescribed appellate process. APL Apollo Tubes had approached the High Court directly, arguing against the demand order. However, the court maintained that writ petitions should not be entertained when an effective alternative remedy is available, except in specific situations like a violation of natural justice or a challenge to the jurisdiction of the authority, none of which were found to be applicable in this case. This judgment reinforces the judicial principle of exhausting statutory remedies before seeking intervention from a High Court, thereby upholding the structured dispute resolution mechanism provided within the GST framework and discouraging litigants from circumventing the appellate process.