Article 32 not entertained where High Court review and criminal procedure remedies remained available for GST and investigation challenges

A petition under Article 32 challenging CGST provisions and the legality of an investigation was not entertained because an efficacious remedy was available under Article 226 before the High Court for testing the statutory validity, while grievances concerning the investigation could be pursued before the competent forum under the Code of Criminal Procedure, including Section 482 or analogous provisions. The Court stressed the settled availability of ordinary remedies and the discretionary character of Article 32 jurisdiction in such matters. The petitioner was therefore relegated to the alternative remedies in law, and the merits of the constitutional challenge and investigation were left undecided.

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Issues: Whether a petition under Article 32 challenging provisions of the GST law and the legality of an investigation should be entertained when remedies under Article 226 and the criminal procedure are available.

Analysis: The petition raised a constitutional challenge to provisions of the CGST framework and a challenge to the investigation commenced against the petitioner. The Court held that the petitioner had an efficacious remedy before the High Court under Article 226 for testing the validity of the statutory provisions, and that grievances relating to investigation could be pursued before the competent forum under the Code of Criminal Procedure, including Section 482 or analogous provisions. Emphasis was placed on the settled availability of ordinary remedies and on the discretionary nature of entertaining jurisdiction under Article 32 in such matters.

Conclusion: The Court declined to entertain the petition under Article 32 and relegated the petitioner to the available remedies in law.

Final Conclusion: The matter was not decided on the constitutional validity of the impugned provisions or the merits of the investigation, but was disposed of by directing recourse to the appropriate alternative remedies.

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