SC Upholds HC Dismissal of Writ Petition u/s 73 CGST Act; Advises Consideration of Remedy Attempts on Appeal.

The SC, consisting of Justices J.B. Pardiwala and R. Mahadevan, reviewed a Special Leave Petition challenging an HC order under Section 73 of the CGST Act, 2017. The HC had dismissed the Writ Petition, citing an available alternative remedy through appeal. The SC upheld the HC's decision, finding no reason to intervene. However, it advised that if the petitioner appeals under Section 73, the Appellate Authority should consider the petitioner's prior attempts to seek remedies in the HC and SC, especially concerning limitation issues. The petition and pending applications were disposed of.

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The Supreme Court, comprising Hon'ble Mr. Justice J.B. Pardiwala and Hon'ble Mr. Justice R. Mahadevan, addressed a Special Leave Petition where the petitioner sought to challenge an order under Section 73 of the Central Goods and Services Tax Act, 2017. The High Court had previously declined to entertain the Writ Petition on the grounds that the petitioner had an "alternative efficacious remedy" available through an appeal. The Supreme Court found "no good reason to interfere" with the High Court's decision. However, the Court noted that if the petitioner chooses to appeal the order under Section 73, the Appellate Authority should consider that the petitioner initially sought remedies through the High Court and the Supreme Court, particularly regarding any issues of limitation. The Special Leave Petition and any pending applications were disposed of accordingly.

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