2023 (9) TMI 784 - HC - GST

Maintainability of petition - availability of alternate remedy - Validity of impugned adjudication order - appealable order - HELD THAT - This writ petition is not entertained on the ground of alternative remedy by way of appeal without going into the merits of the impugned adjudication order and to grant any relief in this matter except granting liberty to the petitioner to file the appeal against the impugned adjudication order and the Appellate Authority, if the appeal filed by the petitioner subject to the fulfilment of all other formalities of appeal it shall be considered and disposed of in accordance with law by passing a reasoned and speaking order. Petition dismissed.

Summary

Issues involved: Challenge to impugned adjudication order, availability of alternative remedy by way of appeal

Challenge to impugned adjudication order:
The petitioner has challenged the impugned adjudication order, which is an appealable order under the statute. The Court noted that the impugned adjudication order was not passed by an authority lacking jurisdiction, nor was it contrary to any specific provision of the Act or Statute. There was no violation of principles of natural justice or procedural irregularity. The Court, therefore, declined to entertain the writ petition on the ground of the availability of an alternative remedy by way of appeal. The petitioner was granted liberty to file an appeal against the impugned adjudication order, and it was directed that the appeal, subject to fulfilling all formalities, would be considered and disposed of by the Appellate Authority in accordance with the law by passing a reasoned and speaking order.

Availability of alternative remedy by way of appeal:
In view of the discussion, the Court dismissed the writ petition (WPA 16739 of 2023) while clarifying that the dismissal would not prevent the petitioner from raising all the points mentioned in the writ petition before the Appellate Authority concerned. The appearance of the department's representatives in court was noted, and it was suggested that their appearance be regularized by the department.

This judgment from the Calcutta High Court dealt with the challenge to an adjudication order and the availability of an alternative remedy through appeal. The Court emphasized that the impugned order did not suffer from jurisdictional issues, statutory violations, or procedural irregularities, leading to the dismissal of the writ petition. The petitioner was granted the liberty to file an appeal, ensuring that all points raised could be addressed before the Appellate Authority.