2024 (12) TMI 571 - HC - GST

Maintainability of petition - availability of alternative remedy - Violation of principles of natural justice - order of the adjudicating authority does not address all the issues which were raised by the petitioner in its reply - rate of GST on activities undertaken - HELD THAT - What should be the extent or length of logic and reasoning, is not decisive as to whether writ petition should be entertained or the party should be driven to exhaust the alternative remedy available under the law. It is satisfied that the order passed by the adjudicating authority cannot be said to be of a nature that it does not speak anything or does not decide anything. Even if there may be some merits in the submissions of learned Senior Counsel appearing on behalf of the petitioner that order is wrong and illegal, that by itself, without anything more, would not impress this Court to entertain this petition despite existence of alternate and efficacious statutory remedy of appeal provided under the governing law. Present being not a case of absence of jurisdiction, violation of principles of natural justice or malice, it is not inclined to interfere with the order passed by the adjudicating authority only on that ground, though without expressing any opinion on merits. Taking into consideration that the petition was filed before expiry of period of limitation for filing appeal, it is directed that if the petitioner prefers appeal within a period of 90 days from today, the appellate authority shall examine and decide the appeal on its own merits without going into the issue of limitation - petition disposed off.

Summary

The High Court dismissed the writ petition challenging an order of the adjudicating authority regarding GST rate, stating that the order was not non-speaking and did address the issues raised by the petitioner. The court directed the petitioner to file an appeal within 90 days, which would be considered on its own merits without the issue of limitation.