2024 (2) TMI 900 - HC - GST

Maintainability of order - Jurisdiction - Appellate Authority against an assessment order passed under the provisions of the CGST/SGST Act - HELD THAT - This Court is not an appellate authority against an assessment order passed under the provisions of the CGST/SGST Act. There is a specific provision of appeal under Section 107 of the CGST / SGST Act. In the exercise of the jurisdiction under Article 227 of the Constitution of India, the Constitutional Court can only examine whether the order is without jurisdiction or has any procedural impropriety or an error apparent on the face of the record. The writ petition is wholly misconceived, which is hereby dismissed. However, the petitioner can avail any other remedy as may be available to him against the impugned assessment order if so advised.

Summary

Issues involved:
The issues involved in the judgment are (1) Jurisdiction of High Court u/s Article 226 of the Constitution of India to entertain writ petition against assessment order passed under CGST/SGST Act, and (2) Availability of alternative remedies to challenge the impugned assessment order.

Jurisdiction of High Court u/s Article 226 of the Constitution of India:
The petitioner filed a writ petition u/s Article 226 seeking various reliefs, including quashing of proceedings and declaring the returns filed as in order. The Court clarified that it is not an appellate authority against an assessment order passed under CGST/SGST Act. It highlighted the specific provision of appeal u/s 107 of the Act and stated that in the exercise of jurisdiction u/s Article 227, the Court can only examine jurisdictional issues, procedural impropriety, or errors apparent on the face of the record. The Court found no such conditions in the present case and held the writ petition as misconceived, dismissing it. However, the petitioner was allowed to explore other available remedies against the assessment order.

Availability of alternative remedies:
The Court emphasized that the petitioner can avail any other remedy available against the impugned assessment order. It was made clear that the High Court's jurisdiction u/s Article 226 is limited and cannot be used as an appellate authority. The judgment highlighted the importance of following the prescribed procedures and avenues for challenging assessment orders under the CGST/SGST Act. The petitioner was advised to pursue other appropriate remedies if dissatisfied with the assessment order, as the writ petition was deemed misconceived and dismissed by the Court.