Taxpayer's Challenge Rejected: Article 226 Not Alternative to Statutory Appeal Mechanisms Under Tax Laws HC dismissed writ petition challenging tax assessment order, ruling that Article 226 jurisdiction is not an appellate remedy. The court emphasized ...
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Taxpayer's Challenge Rejected: Article 226 Not Alternative to Statutory Appeal Mechanisms Under Tax Laws
HC dismissed writ petition challenging tax assessment order, ruling that Article 226 jurisdiction is not an appellate remedy. The court emphasized following statutory appeal procedures under CGST/SGST Act and exploring alternative legal remedies. Petitioner was directed to pursue appropriate challenge mechanisms as prescribed by law, with writ petition being found procedurally improper.
Issues involved: The issues involved in the judgment are (1) Jurisdiction of High Court u/s Article 226 of the Constitution of India to entertain writ petition against assessment order passed under CGST/SGST Act, and (2) Availability of alternative remedies to challenge the impugned assessment order.
Jurisdiction of High Court u/s Article 226 of the Constitution of India: The petitioner filed a writ petition u/s Article 226 seeking various reliefs, including quashing of proceedings and declaring the returns filed as in order. The Court clarified that it is not an appellate authority against an assessment order passed under CGST/SGST Act. It highlighted the specific provision of appeal u/s 107 of the Act and stated that in the exercise of jurisdiction u/s Article 227, the Court can only examine jurisdictional issues, procedural impropriety, or errors apparent on the face of the record. The Court found no such conditions in the present case and held the writ petition as misconceived, dismissing it. However, the petitioner was allowed to explore other available remedies against the assessment order.
Availability of alternative remedies: The Court emphasized that the petitioner can avail any other remedy available against the impugned assessment order. It was made clear that the High Court's jurisdiction u/s Article 226 is limited and cannot be used as an appellate authority. The judgment highlighted the importance of following the prescribed procedures and avenues for challenging assessment orders under the CGST/SGST Act. The petitioner was advised to pursue other appropriate remedies if dissatisfied with the assessment order, as the writ petition was deemed misconceived and dismissed by the Court.
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