Court dismisses writ petition challenging GST interest, emphasizes exhausting remedies before court intervention

The court dismissed the writ petition challenging a notice demanding interest for delayed GST payment, advising the petitioner to first file formal objections and have them adjudicated before approaching the court. The court emphasized the importance of exhausting alternate remedies and directed the respondent to present both the notice and objections to the adjudicating authority for timely resolution within three months. This case underscores the significance of following due process in tax disputes and utilizing formal objection procedures before seeking judicial intervention.

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Issues involved:
Challenge against notice demanding interest for delayed GST payment, availability of alternate remedy, requirement to file formal objections before approaching the court, dismissal of writ petition under Article 226 of the Constitution of India, directions for filing objections and adjudication process.

Analysis:

1. The petitioner challenged Ext.P3 notice demanding interest for delayed GST payment. The court opined that the petitioner should utilize the alternate remedy of filing objections to the notice and having them adjudicated before approaching the court. The court emphasized that at the current stage, where only a notice has been issued, it is not necessary to admit the writ petition under Article 226 of the Constitution of India. The petitioner was advised to file formal objections to Ext.P3 notice and have the matter adjudicated by the appropriate authority on its merits. Consequently, the writ petition challenging the notice was dismissed.

2. Acknowledging the petitioner's need for time to file formal objections, the court directed that if the petitioner submits formal objections to the 6th respondent in response to Ext.P3 notice, the respondent must present both the notice and the objections to the adjudicating authority for a thorough examination of the raised issue. The adjudicating authority was further instructed to issue orders after hearing the petitioner within three months from the date of receiving a copy of the objections. This direction ensured a timely resolution of the matter following the due process of adjudication.

This judgment underscores the importance of exhausting alternate remedies before seeking judicial intervention, highlights the significance of filing formal objections, and emphasizes the role of the adjudicating authority in resolving disputes related to tax matters efficiently.

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