Statutory appellate remedy limits writ interference with tax adjudication, while challenge to retrospective rule amendment remains open.
Where a tax adjudication order is appealable and no exceptional ground is shown to bypass the statutory remedy, writ interference is ordinarily unwarranted; the Calcutta HC therefore declined to substitute its view for that of the Adjudicating Authority and left the aggrieved party to pursue the appeal. The constitutional challenge to the retrospective amendment to Rule 61 of the WBGST Rules, 2017 was not finally decided at this stage and was kept open for final hearing after exchange of affidavits.
Issues: (i) Whether the Court should interfere in writ jurisdiction with an appealable adjudication order when an alternative statutory remedy is available; (ii) Whether the challenge to the constitutional validity of the retrospective amendment to Rule 61 of the WBGST Rules, 2017 required further hearing.
Issue (i): Whether the Court should interfere in writ jurisdiction with an appealable adjudication order when an alternative statutory remedy is available.
Analysis: The impugned order was an adjudication order carrying appellate remedy. The challenge was directed mainly against the sufficiency of consideration of the petitioner's representation and the reasoning adopted by the Adjudicating Authority. In the absence of any exceptional ground showing that the statutory remedy was ineffective or unavailable, the writ court declined to substitute its view for that of the adjudicating authority. The availability of an appeal was treated as a relevant restraint on writ interference.
Conclusion: No interference was called for with the adjudication order in writ jurisdiction.
Issue (ii): Whether the challenge to the constitutional validity of the retrospective amendment to Rule 61 of the WBGST Rules, 2017 required further hearing.
Analysis: The challenge to the retrospective amendment was not finally decided at this stage and was directed to be considered after exchange of affidavits and on final hearing.
Conclusion: The issue was kept open for final adjudication.
Final Conclusion: The writ court declined interference with the adjudication order, while leaving the constitutional challenge to the retrospective amendment to be decided in the subsequent hearing.
Ratio Decidendi: Where an appealable tax adjudication order is challenged in writ jurisdiction without any exceptional ground against the statutory appellate remedy, the writ court ordinarily will not interfere and may leave the aggrieved party to the statutory appeal.
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