2024 (3) TMI 1167 - HC - GST

Challenged the order in original passed by the CGST Authority - Appeallable order - HELD THAT - This is not a case where the impugned order has been passed by an authority having inherent lack of jurisdiction or is without affording any opportunity of hearing to the petitioners or the same is contrary to any specific provisions of law or constitutional validity of any provision of law is involved and furthermore, since the impugned order is an appellable order under the statute and this case does not fall under those categories of cases where in spite of availability of alternative remedy, this Court is not inclined to invoke its constitutional writ jurisdiction under Article 226 of the Constitution of India. Accordingly, without going into the merit of the impugned adjudication order, on the ground of availability of alternative remedy, this writ petition is dismissed.

Summary

The Calcutta High Court dismissed the writ petition challenging an order passed by the CGST Authority, stating that the order is appealable under the statute and there is an alternative remedy available. The petitioners did not show lack of jurisdiction, denial of hearing, or violation of specific provisions of law. The court declined to use constitutional writ jurisdiction under Article 226 of the Constitution of India. (Case citation: 2024 (3) TMI 1167 - CALCUTTA HIGH COURT)