2023 (2) TMI 1285 - SC - GST

Maintainability of petition - availability of alternative remedy - Validity of assessment order - HELD THAT - The High Court ought to have addressed the jurisdictional question and the appellant ought not to have been non-suited on the ground of existence of alternative remedy. The point urged before the High Court goes to the root of the controversy, which gives rise to the present proceeding. In the event the High Court found that the officer who passed the assessment order had the authority to do so, on such finding the writ petition could be dismissed as there being alternative remedy under the statute. Matter remanded to High Court for adjudication on the question of the jurisdiction of Assistant Commissioner to pass the assessment order, which was challenged before the High Court - appeal allowed by way of remand.

Summary

Issues:
Jurisdictional challenge regarding the authority of the Officer who passed the assessment order under the Goods and Services Tax Act.

Analysis:
The Supreme Court addressed the appeal filed by the appellant challenging an assessment order made under the Goods and Services Tax Act. The appellant contended that the Officer who passed the assessment order was not the proper Officer, and it should have been the Additional Commissioner or the Joint Commissioner. The High Court dismissed the writ petition citing the existence of an alternative remedy. The Supreme Court noted that the jurisdictional question raised before the High Court was crucial and should have been addressed instead of dismissing the petition on the grounds of alternative remedy availability.

The Supreme Court emphasized that the High Court should have considered the jurisdictional issue raised by the appellant, which formed the crux of the dispute. The Court highlighted that if the High Court found that the Officer had the authority to pass the assessment order, the writ petition could have been dismissed based on the availability of alternative remedies under the statute. Consequently, the Supreme Court set aside the impugned order and remanded the matter back to the High Court for a thorough adjudication on the jurisdiction of the Assistant Commissioner to issue the assessment order, as contested before the High Court. The Supreme Court urged the High Court to expedite the proceedings in this matter.

In conclusion, the Supreme Court allowed the appeal and disposed of any pending applications without costs. The judgment focused on the jurisdictional challenge regarding the authority of the Officer who issued the assessment order under the Goods and Services Tax Act, emphasizing the importance of addressing such fundamental issues rather than dismissing petitions based on the existence of alternative remedies.