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2022 (7) TMI 759 - HC - GSTMaintainability of petition - availability of alternative remedy of appeal - Seeking release of detained goods along with vehicle - HELD THAT - The petitioner does not dispute that the petitioner has remedy of appeal under Section 107 of the Act, 2017. This writ petition is dismissed on the ground of alternative remedy leaving it open for the petitioner to file an appeal before the Appellate Authority.
Issues:
1. Maintainability of the writ petition due to the availability of an alternative remedy under Section 107 of the CGST/SGST Act, 2017. Analysis: The judgment before the High Court of Allahabad involved a writ petition seeking various reliefs, including a mandamus to release goods and a vehicle without demanding security, and quashing of orders passed under the State Goods and Service Tax Act, 2017. The learned Standing Counsel raised a preliminary objection regarding the maintainability of the writ petition, contending that the petitioner had an alternative remedy of appeal under Section 107 of the Act. The Court noted that the petitioner did not dispute the availability of an appeal remedy under Section 107 of the CGST/SGST Act, 2017. Consequently, the Court dismissed the writ petition on the ground of alternative remedy. The judgment clarified that the dismissal was without expressing any opinion on the merits of the petitioner's case. The Court left it open for the petitioner to exercise the right to file an appeal before the Appellate Authority within 10 days from the date of the judgment, along with a certified copy of the order. It was directed that if an appeal is filed within the stipulated time, the Appellate Authority should decide the matter in accordance with the law promptly. In conclusion, the High Court of Allahabad, comprising Hon'ble Surya Prakash Kesarwani and Hon'ble Jayant Banerji JJ., emphasized the importance of exhausting alternative remedies available under the law before seeking judicial intervention through writ petitions. The judgment highlighted the significance of following due process and procedural requirements, such as filing appeals before the designated appellate authorities, to ensure proper adjudication of disputes related to tax matters under the GST regime.
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