Court emphasizes statutory appeal process over writ petition for challenging tax proceedings

The Court dismissed the writ petition challenging proceedings under Section 130 of the Central Goods and Service Tax Act, 2017, emphasizing the petitioner's recourse to appeal under Section 107 of the Act due to non-receipt of the final order. The Court highlighted the necessity of following statutory appeal procedures for seeking redressal in such cases.

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Issues:
Challenge to proceedings under Section 130 of the Central Goods and Service Tax Act, 2017; Non-receipt of final order by petitioner; Relegation of petitioner to pursue statutory remedy of appeal under Section 107 of the Act.

Analysis:
The petitioner challenged the proceedings initiated under Section 130 of the Central Goods and Service Tax Act, 2017, through Ext.P3, P3(a), and P3(c) initiated by the 1st respondent under Section 129 of the CGST Act, followed by a notice under MOV 10 for confiscation proceedings under Section 130 of the Act. Subsequently, the petitioner was granted liberty by the Court to appear before the proper officer, leading to the issuance of a final order on 13.12.2021, as per the submission of the Government Pleader. However, the petitioner's counsel highlighted the non-receipt of the final order despite its issuance.

The learned Government Pleader stated that the order had been uploaded, and the proper recourse for the petitioner would be to prefer an appeal in accordance with the law, specifically under Section 107 of the Act. In light of this, the Court, considering the submissions made, decided to dismiss the writ petition, emphasizing that the petitioner should pursue the statutory remedy of appeal without prejudice to their right to do so. This judgment underscores the importance of adhering to the statutory appeal process under the relevant provisions of the Act for seeking redressal in such matters.

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