Filing Appeal under CGST Act after Conclusion of Writ Proceedings is Abuse of Process: Andhra Pradesh HC

The Andhra Pradesh High Court ruled that filing an appeal under the CGST Act after concluding writ proceedings constitutes an abuse of process. The Court emphasized that parties should not resort to writ proceedings to circumvent statutory appeal remedies. It emphasized the importance of following due process under tax laws to maintain judicial discipline and discourage misuse of legal avenues. This decision underscores the significance of respecting statutory appeal mechanisms and avoiding forum shopping through writ petitions in tax matters.