2025 (1) TMI 925 - SCH - GST

Maintainability of petition - availability of alternative remedy - Seeking to challenge the order passed by the Authority under Section 73 of the Central Goods and Services Tax Act, 2017 on the sole ground that the petitioner has an alternative efficacious remedy of preferring an appeal - HELD THAT - There are no good reason to interfere with the impugned order passed by the High Court. SLP disposed off.

Summary

The Supreme Court, comprising Hon'ble Mr. Justice J.B. Pardiwala and Hon'ble Mr. Justice R. Mahadevan, addressed a Special Leave Petition where the petitioner sought to challenge an order under Section 73 of the Central Goods and Services Tax Act, 2017. The High Court had previously declined to entertain the Writ Petition on the grounds that the petitioner had an "alternative efficacious remedy" available through an appeal. The Supreme Court found "no good reason to interfere" with the High Court's decision. However, the Court noted that if the petitioner chooses to appeal the order under Section 73, the Appellate Authority should consider that the petitioner initially sought remedies through the High Court and the Supreme Court, particularly regarding any issues of limitation. The Special Leave Petition and any pending applications were disposed of accordingly.