Challenge against Late Fees Payment under CGST Act: Orissa HC Dismiss Writ petition on Availability of Alternative Remedy

The Orissa High Court dismissed a writ petition challenging late fees payment under the CGST Act, citing the availability of an alternative statutory remedy. The petitioner, Anjaneya Agencies, had filed the petition against the late fee imposed for delayed GST return filing. The court emphasized that the petitioner should have utilized the appellate mechanism provided under the CGST Act instead of directly approaching the High Court. The bench, led by Justice Arindam Sinha, noted that the petitioner had an adequate remedy through the statutory appeal process and dismissed the writ petition. This decision reinforces the principle that writ petitions should not be entertained when an alternative statutory remedy is available, ensuring that the established legal processes are followed. The ruling aims to streamline the resolution of disputes under the CGST Act by directing petitioners to the appropriate forums for redressal.