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TMI Blog2025 (2) TMI 508X X X X Extracts X X X X X X X X Extracts X X X X ..... tatutory provision ensures that the petitioner has a clear and adequate remedy available for his grievance. This Court further holds that when a specific remedy is available, it is a well settled principle of law that the High Court's writ jurisdiction cannot be ordinarily invoked unless under exceptional circumstances. In the present case, as the petitioner could not demonstrate any exceptional circumstances and has adequate relief by way of preferring an appeal under Section 107 of the GST Act and there arises no need for judicial intervention through a writ petition at this stage - As the writ petition was filed by the petitioner on 29.01.2025 the appellate authority should allow the writ petitioner to file his appeal within 30 days fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... od July, 2017 to March, 2018 As per the provision of Section 74 (1) of WBGST Act, 2017, a show cause notice in FORM GST DRC 01 vides reference no. ZD190424017059E dated: 09-04-2024 for the period July, 2017 to March, 2018 allowing the chance to show cause why the RTP should not pay tax as ascertained after deducting the amount already paid voluntarily for the said period by 29.04.2024. But on 25-04-2024 a reply was received from the RTP with the request to extend the date of hearing for a month because their learned advocate would be busy in attending the audit of accounts. Accepting the prayer the date of submission of reply was adjourned to. 5. In its reply dated 23-04-2024 without contending the issues/observations mentioned in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is to mention here that the name of Sri Sandip Roy has erroneously been mentioned as contractual staff of the RTP in the above mentioned reply. A request was sought to the RTP through its registered mail to present both Md. Javed, the person in charge of its godown at 135, Canning Street, Kolkata-700001 and Sri Debjit Roy (alias Kalu Roy) in charge of the godown 3 no. Tali Khola, Kuti Bari, Bagdah Road, Bongaon, North 24 Parganas for a joint hearing along with any other employee/(s) related to the receipt of inward supplies from the claimed suppliers of the RTP with relevant books of accounts or documents maintained at the two godowns. Statements of both the persons were recorded in presence of the authorised representative of the RTP. Henc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pta, brother of Sri ABHAY KUMAR GUPTA, one of the directors of LGW Industries Limited for about 30 years and a bank account has been opened in the name of Overseas Transport Company in Central Bank Of India at its Narayanpur branch (having account number: 1737611325) as per the instruction of late Sri Amit Gupta... signed the blank cheques of the bank account as instructed by Sri Gupta... did not have any control over the account and the transactions through it." 9. Though the matter was not directly connected with the verification related to the veracity of the RTP and its claim of ITC from the said suppliers, the facts were the indicative to understand the process of manipulation of the RTP with respect to the export of goods havin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , Sri Prakash Shaw, Sri Biplab Kumar Gupta declared the same statement against issued Summons even before the DGGI unit under CGST authority with respect to the different investigation beyond any relationship with the RTP. 11. The statement of Sri Manoj Kumar Gupta, broker/commission agent was also recorded against issued Summon as per the provision of the Act. The recording of the statement of Sri Gupta was felt necessary in connection with the declarations of some of his staffs like Sri Rupesh Kumar Sing, Sarsa Venugopal, Sri Arvind Kumar Yadav, Sri Niraj Kumar Yadav. The connection of Rupesh Kumar Sing with the bank account of the suppliers of the RTP divulged the course of the investigation and the declarations of the staffs of Sri Man ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ttled principle of law that the High Court's writ jurisdiction cannot be ordinarily invoked unless under exceptional circumstances. In the present case, as the petitioner could not demonstrate any exceptional circumstances and has adequate relief by way of preferring an appeal under Section 107 of the GST Act and there arises no need for judicial intervention through a writ petition at this stage. 14. Accordingly, the writ petition being WPA 2401 of 2025 is disposed of. However, this Court clarifies that this dismissal does not prejudice the rights of the petitioner to avail the appellate remedy as provided by law. 15. However, I make it clear that as the writ petition was filed by the petitioner on 29.01.2025 the appellate authority shou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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