2019 (9) TMI 562 - HC - GST

Provisional attachment to protect revenue - Maintainability of petition - alternative remedy of appeal - Section 83(1) read with Section 5(3) of Karnataka Goods and Services Act of 2017 - HELD THAT - Petitioner has a remedy of an appeal as provided under Section 107 of the Act, which has not been exhausted. The petitioner has not approached this Court with clear picture, whether he had option to file appeal or not, having regard to Section 107 of the Act. The petitioner is relegated to the Appellate Authority. Petition disposed off.

Summary

Issues:
Quashing of order under Karnataka Goods and Services Act of 2017 - Exhaustion of remedy of appeal under Section 107 of the Act - Petitioner's alternative remedy - Direction to file appeal and examination by Appellate Authority.

Analysis:

The High Court of Karnataka addressed the issue of quashing an order dated 04.02.2019 under Section 83(1) read with Section 5(3) of the Karnataka Goods and Services Act of 2017. The petitioner sought relief through a writ petition without exhausting the remedy of appeal available under Section 107 of the Act. The petitioner claimed no other efficacious remedy was available, necessitating the writ petition. However, the court noted the lack of clarity regarding the petitioner's option to file an appeal. Consequently, the court directed the petitioner to approach the Appellate Authority by filing an appeal within four weeks from the date of the order, along with an application for condonation of any delay. The Appellate Authority was instructed to promptly address the petitioner's grievance upon receiving the appeal.

In the judgment, the court emphasized the importance of following the statutory procedure and exhausting available remedies before seeking extraordinary relief through a writ petition. By directing the petitioner to pursue the appellate route, the court ensured that the administrative process was adhered to and that the Appellate Authority would have the opportunity to review and address the petitioner's concerns in a timely manner. This approach reflects the court's commitment to upholding the principles of administrative law and ensuring that legal avenues are properly utilized before resorting to judicial intervention.

Overall, the judgment underscores the significance of procedural compliance and the hierarchy of legal remedies in matters involving administrative decisions. By guiding the petitioner to the appropriate appellate forum, the court facilitated a structured and orderly resolution of the dispute, promoting fairness and efficiency in the adjudicative process. The decision serves as a reminder of the importance of exhausting statutory remedies before seeking exceptional judicial intervention, thereby upholding the principles of judicial economy and administrative law.