The Central Board of Indirect Taxes and Customs (CBIC) has told the Bombay High Court that it has no intention that a petitioner suffers hardship due to non-availability of GST appellate tribunal (GSTAT) by objecting to a remedy available at a High Court.
The board filed an affidavit in the court in this respect after a government lawyer earlier told the court that a writ petition should not be entertained to challenge the order passed by the commissioner (appeals) in view of the fact that the remedy of the tribunal is available under the Central Goods & Service Tax (GST)