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2025 Supreme(Online)(TEL) 7505

HIGH COURT OF TELANGANA
Sujoy Paul ACJ, Renuka Yara J
M/S ALAYA INTERNATIONAL PRIVATE LIMITED – Appellant
Versus
The Directorate General of Goods and Services Tax DGGST – Respondent


Advocates:
For the Appellants/Petitioners: Sri K.R.Sasidharan Nair, Sri Kuthuru Ravinder Reddy
For the Respondents: Sri Dominic Fernandes

Table of Content
1. petitioner challenges an appellate order despite having a statutory remedy. (Para 3 , 4 , 5)
2. court clarifies conditions under which writs can be entertained despite alternative remedies. (Para 7 , 8 , 9 , 10 , 12)
3. writ petitions are dismissed due to availability of alternative remedy. (Para 11 , 13)

THE HON’BLE THE ACTING CHIEF JUSTICE SUJOY PAUL AND THE HON’BLE SMT. JUSTICE RENUKA YARA WRIT PETITION Nos.465, 481 and 530 of 2025 COMMON ORDER: (Per the Hon’ble the Acting Chief Justice Sujoy Paul)

Sri K.R.Sasidharan Nair, learned counsel representing Sri Kuthuru Ravinder Reddy, learned counsel for the petitioner and Sri Dominic Fernandes, learned Senior Standing Counsel for CBIC for respondent Nos.1 and 3 to 7.

2. Regard being had to the similitude of the questions involved, on the joint request, these matters were analogously heard on admission.

3. The facts are taken from W.P.No.465 of 2025. In this petition, the challenge is mounted to the appellate order dated 26.06.2024, whereby the Order-in-Original No.66 of 2019, dated

05.09.2019 was affirmed.

4. Learned counsel for the petitioner submits that although there exists a statutory alternative remedy under the Cust

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