"AVAILABILITY OF STATUTORY REMEDY"
When a Statutory Remedy is available, Courts usually direct the Assessee to follow them instead of Writs.
Writs should be filed when there are violations of Principles of Natural Justice or Jurisdiction or Monetary Limits, etc, not in routine!
1. Gauhati High Court dismissed the writ appeals, upholding that the availability of an alternative remedy under the CGST Act precludes the need for a writ petition, as the statute provides a comprehensive mechanism for redressal.
GNRC Ltd. vs Union of India
(2024) 8 TMI 648
2. Where the controversy is a purely legal one and it does not involve disputed questions of fact but only questions of law, then it should be decided by the high court instead of dismissing the writ petition on the ground of an alternative remedy being available.
Supreme Court in M/s Godrej Sara Lee Ltd. vs Excise & Taxation Officer
(2023) 384 ELT 8 :: (2023) 2 TMI 64 :: (2023) 109 GSTR 402
Note: This case was of Haryana VAT'2003
3. Where assessee filed writ petition assailing order of Adjudicating Authority wherein it was held that assessee had wrongly taken ITC, since efficacious alternative statutory remedy of appeal was available to assessee, writ petition filed by assessee was not maintainable.
Madhya Pradesh High Court in ACME Ferro Pvt. Ltd. vs Union of India
(2024) 82 GSTL 237
4. Writ petition could not be entertained at show cause notice stage when efficacious alternative statutory remedy was available.
Madhya Pradesh High Court in Mount Everest Breweries Ltd. vs Union of India
(2024) 83 GSTL 209
5. Where assessee, through writ petition, challenged the order imposing penalty and fine under OGST Act 2017 and had the alternative statutory remedy of appeal, the writ petition was disposed of, granting the assessee liberty to prefer an appeal before the appellate authority.
Orissa High Court in Kanak Alankar vs Deputy Commissioner of State Tax
(2024) 15 CENTAX 480
Conclusion:
For factual issues, pursue a Statutory Remedy. For questions of law or principles of natural justice, approach the High Court.
Thx
Raja Abhishek
NIRC Candidate
9810638155