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of <h1>Writ petition dismissed where effective remedy exists under Section 107 GST; merits to be tested on appeal</h1> <h3>M/s Super Service Point Versus Union of India & Ors.</h3> The HC dismissed the writ petition, holding an efficacious alternative remedy exists under Section 107 of the GST Act and refraining from adjudicating ... Maintainability of petition - efficacious remedy of appeal available u/s 107 of the GST Act - requirement to pass separate orders against the consolidated show cause notice issued for raising the GST liability during the period from July, 2017 to March, 2022 - HELD THAT:- There is an alternative efficacious remedy available under Section 107 of the GST Act to prefer an appeal before the appellate authority. The Hon’ble Apex Court in case of Assistant Commissioner of State Tax & Others v. M/s Commercial Steel Limited [2021 (9) TMI 480 - SUPREME COURT] has observed that 'There was, in fact, no violation of the principles of natural justice since a notice was served on the person in charge of the conveyance. In this backdrop, it was not appropriate for the High Court to entertain a writ petition. The assessment of facts would have to be carried out by the appellate authority. As a matter of fact, the High Court has while doing this exercise proceeded on the basis of surmises. However, since we are inclined to relegate the respondent to the pursuit of the alternate statutory remedy under Section 107, this Court makes no observation on the merits of the case of the respondent.' It is refrained from entertaining this petition by relegating the petitioner to file the appeal if the petitioner is desirous to challenge this order under Section 107 of the GST Act - petition dismissed. Petitioner challenged Order-in-Original dated 23.01.2025 under Section 74 of the GST Act and related GST DRC-07 summary order, Demand-cum-Show Cause Notice dated 31.07.2024 and Summary Notice dated 03.08.2024, seeking stay of coercive action. Petitioner contended that the adjudicating authority should have passed separate orders for consolidated show cause notices covering July 2017 to March 2022. Court noted availability of an alternative efficacious remedy under Section 107 of the GST Act to prefer an appeal before the appellate authority. Relying on the Apex Court in Assistant Commissioner of State Tax & Others v. M/s Commercial Steel Limited ((2021) 9 TR 4632), the court reproduced: 'The respondent had a statutory remedy under section 107. ... The existence of an alternate remedy is not an absolute bar ... a writ petition can be entertained in exceptional circumstances where there is: (i) a breach of fundamental rights; (ii) a violation of the principles of natural justice; (iii) an excess of jurisdiction; or (iv) a challenge to the vires of the statute or delegated legislation.' Finding no such exception, the petition was dismissed and petitioner relegated to file an appeal under Section 107.
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