High Court Rejects Writ Petition on GST Order, Directs Petitioner to Pursue Statutory Appeal Under Section 107 with Potential Delay Condonation

HC of Calcutta dismissed writ petition challenging GST order, directing petitioner to pursue alternative remedy under Section 107 of West Bengal GST Act. Court granted leave to file appeal and instructed Appellate Authority to consider potential delay condonation, with no costs awarded.

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Issues Involved: Challenge to order u/s 129(3) of West Bengal Goods and Services Tax Act, 2017; Availability of alternative remedy u/s 107 of the said Act.

The judgment by the High Court of Calcutta pertains to a writ petition challenging an order passed by the Adjudicating Authority u/s 129(3) of the West Bengal Goods and Services Tax Act, 2017. The State GST Authorities highlighted the provision of appeal available u/s 107 of the said Act, emphasizing the principle that when an alternative efficacious remedy exists, a writ petition should not be entertained. Consequently, the writ petition was disposed of, granting the petitioner leave to prefer an appeal under the relevant provisions of the Act.

If the petitioner chooses to file an appeal beyond the prescribed time limit as per Section 107 of the Act, the Appellate Authority is directed to consider any application for condonation of delay, with reference to a previous order of the Honorable Division Bench in an intra Court appeal. The judgment concludes with no order as to costs and the provision of an urgent certified copy of the order to the parties upon request, subject to usual undertakings.

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