Petitioner must exhaust appeal remedies before filing writ petition in revenue matters

The High Court held that the petitioner must exhaust appeal remedies before resorting to a writ petition in revenue matters, except in exceptional cases like lack of jurisdiction or violation of natural justice principles. The court directed the petitioner to approach the appellate or original adjudicating authority within a specified period for resolution, emphasizing the importance of utilizing available alternative remedies. If the appeal or review process is pursued promptly, the authority should decide the matter within three months. The court disposed of the writ petition without imposing costs.

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Issues:
- Jurisdiction of the High Court to entertain a Writ of Certiorari against an order-in-original dated 03.06.2020 under the Central Goods and Services Tax Act, 2017.
- Availability of alternative remedies like appeal and review under Sections 107 and 161 of the Act.
- Legal position regarding the necessity of exhausting appeal remedies before filing a writ petition in revenue matters.

Analysis:

The petitioner sought a Writ of Certiorari from the High Court, challenging the order-in-original dated 03.06.2020 issued by the respondent under the Central Goods and Services Tax Act, 2017. The petitioner contended that the order was without jurisdiction and violated specific sections of the Act. The respondent argued that the petitioner had the option to appeal the order under Section 107 of the Act and rectify any errors under Section 161. The respondent emphasized that the petitioner's claim lacked legal basis and was an undue burden on the Department.

The respondent relied on previous judicial decisions to support the argument that writ jurisdiction should be exercised only in exceptional cases like lack of jurisdiction or violation of natural justice principles. The High Court examined Sections 107 and 161 of the Act, highlighting the availability of alternative remedies through appeal and review to rectify errors in the order-in-original. The court emphasized the importance of exhausting appeal remedies before resorting to writ petitions, especially in revenue matters, unless specific exceptions like lack of jurisdiction or violation of principles of natural justice exist.

In light of the legal position and the availability of alternative remedies, the High Court disposed of the writ petition by directing the petitioner to approach the appellate authority or the original adjudicating authority within a specified period. The court instructed that if the petitioner pursued the appeal or review process within the stipulated time, the concerned authority should entertain and decide the matter promptly, preferably within three months. The court concluded the judgment without imposing any costs, closing the connected miscellaneous petition.

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