2024 (1) TMI 978 - HC - GST

Maintainability of petition - appealable order before the Tribunal, but the said forum is not available at present - Validity of impugned order of rectification by the WBGST authority - HELD THAT - Considering the facts and circumstances of the case that alternative remedy is not available to the petitioner at present, this writ petition is being entertained and will be heard on exchange of affidavits by the parties. Let the respondents file affidavit-in-opposition within four weeks - List this matter for final hearing in the monthly list of February, 2024.

Summary

The Calcutta High Court entertained a writ petition challenging an order of rectification by the WBGST authority. The petitioner claimed to be remediless as the appeal forum was not available. The court allowed the petition as no alternative remedy was available, directing exchange of affidavits. The respondents were given four weeks to file affidavit-in-opposition, with the petitioner to reply within two weeks. The matter was listed for final hearing in February 2024. The court refused the petitioner's prayer for interim restoration of registration, stating it would amount to allowing the main writ petition itself.