Writ Vs Remedial measures

In Koperla Vijaya Bhaskar v. State of Andhra Pradesh (W.P. No. 16393 of 2025, decided on 23.02.2026), the High Court dismissed a writ petition challenging rectification and re-rectification orders passed under Section 161 of the GST Act for tax periods 2019–20 to 2022–23. The Court held that the petitioner had an effective alternative remedy of appeal and had failed to challenge the original assessment order. It found that statutory notices were duly issued, personal hearing was granted, and no violation of natural justice was established. Emphasizing that rectification cannot substitute appellate proceedings and that disputed facts cannot be examined in writ jurisdiction, the Court declined interference under Article 226 and granted liberty to pursue remedies under the statute.