GST Demand out of disallowance of ITC: Orissa HC Dismisses Petition on Alternative Remedy

The Orissa High Court has dismissed a petition challenging a GST demand due to the "disallowance of Input Tax Credit (ITC)," citing the availability of an "alternative remedy." The court found that since the taxpayer had the option of filing an appeal before a statutory tribunal, a writ petition was not the correct forum to address the dispute. The ruling reinforces the principle of exhausting all available remedies before approaching a High Court.