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2024 (5) TMI 1088 - HC - GSTMaintainability of petition - availability of alternative remedy - ITC of the GST on the job work manufacturing service - applicability of circular dated 17.07.2023 - HELD THAT - The aspect of applicability of Circular dated 17.07.2023 to the petitioner s case, can be looked into by the Appellate Authority if such a plea is raised before the Appellate Authority. It is not such a ground which cannot be taken in appeal. Any plea of the order being without jurisdiction, or in violation of the principles of natural justice or in violation of the Fundamental Rights has not been raised before us during arguments. There is also no challenge to the vires of any statutory provisions - Any judgment on the point has not been placed before us to take a view contrary to the prima facie view taken in the order dated 02.04.2024 on entertainability of the writ petition in the presence of statutory alternative remedy of appeal. The writ petition is dismissed only on the ground of availability of the statutory alternative remedy.
Issues involved:
The issues involved in this case include the challenge to the legality of an order and recovery notices issued by the 3rd Respondent, questioning the jurisdiction, legality, and compliance with circulars under the APGST Act, 2017 and CGST Act, 2017. Challenge to the Impugned Order: The petitioner sought relief through a writ petition under Article 226 of the Constitution of India, challenging the Order and recovery notices issued by the 3rd Respondent. The petitioner prayed for a writ of mandamus, declaring the Order and recovery notices as void, illegal, arbitrary, and contrary to the Circular dated 17.07.2023, as well as the provisions of the APGST Act, 2017 and CGST Act, 2017. Statutory Alternative Remedy: The Court considered a preliminary objection raised regarding the availability of the statutory alternative remedy of appeal. The Court noted that the challenge to the impugned order was based on alleged violations of GST provisions and the failure of the Assessing Authority to correctly apply the circular dated 17.07.2023. However, as there was no challenge on the grounds of natural justice or jurisdiction, the Court held that the writ petition could not be entertained without first availing the statutory alternative remedy of appeal. Applicability of Circular dated 17.07.2023: The petitioner argued that the circular dated 17.07.2023 should apply to their case, involving services provided between different units of the same organization. The respondent contended that the circular did not apply to the petitioner's case, as it was intended for services between Head Office and Branch Office, not between Branch Office and Head Office. The Court observed that the issue of the circular's applicability could be raised before the Appellate Authority and was not a ground that could not be taken in appeal. Decision: The Court dismissed the writ petition on the grounds of the availability of the statutory alternative remedy of appeal. The petitioner was directed to file a statutory appeal against the impugned order if advised to do so. The Court did not make any observations regarding the applicability of the circular to the petitioner's case. No costs were awarded, and pending miscellaneous petitions were closed as a result of the dismissal of the writ petition.
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