2024 (5) TMI 749 - HC - GST

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. ... Maintainability of petition - availability of alternative efficacious speedy remedy - HELD THAT:- It is settled principle of law that in view of availability of alternative efficacious speedy remedy the writ petition ought not to be entertained at this stage. Accordingly, the writ petition stands disposed of granting leave to the petitioner to prefer appeal under the relevant provisions of the West Bengal Goods and Services Tax Act, 2017. 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.