2025 (9) TMI 46 - HC - GST

Preliminary objection overruled; foundational issue merits further consideration despite available statutory appeal; respondents excused from service steps

HC overruled the preliminary objection and held that the question raised, which goes to the foundation of the impugned orders, merits further ... Maintainability of the writ petition - petitioner has an effective and efficacious alternative statutory remedy of preferring an appeal - HELD THAT:- The submission undoubtedly raises a question which strikes at the very foundation of the orders impugned and merits further consideration by the Court. In view of the aforesaid, the preliminary objection is overruled. Notice. Since the respondents are duly represented by learned counsel, no further steps need be taken. Let a counter affidavit be filed within a period of three weeks‟ from today. The petitioner shall have two weeks therefrom to file a rejoinder affidavit. Respondents' preliminary objection that the petitioner had an 'effective and efficacious alternative statutory remedy' by way of appeal against the order dated 14 February 2025 was overruled. The court found the objection unsustainable because the petitioner raised a substantive jurisdictional challenge to the respondents' authority to adjudicate 'admissibility of Input Tax Credit ['ITC'] claims' while examining a refund claim. The petitioner contends that such an exercise is 'alien to but also beyond the scope' of powers conferred by Section 16 of the Integrated Goods & Services Tax Act, 2017 read with Section 54 of the Central Goods & Services Tax Act, 2017. That contention was held to strike at the foundation of the impugned orders and merits further consideration. Directions: notice issued; counter-affidavit to be filed within three weeks, petitioner to file rejoinder within two weeks thereafter. W.P.(C) 6671/2024 is ordered tagged with the present petition; matters to be listed on 23.04.2025. Two interlocutory applications (CM APPL. 14822/2025 and 14823/2025) allowed.