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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Service of notices via GST electronic portal and denial of personal hearing - writ dismissed; statutory appeal available.</h1> Service of notices uploaded on the statutory GST electronic portal and alleged denial of personal hearing raised questions of adequacy of communication ... Service of notice by upload on statutory electronic portal and adequacy of communication - non-service of show cause notices uploaded on the GST portal - denial of opportunity of personal hearing and breach of principles of natural justice - maintainability of writ jurisdiction under Article 226 of the Constitution - availability of efficacious alternative statutory remedy and forum of appeal - adjudication u/s 74 - modes of service u/s 169 - personal hearing requirement u/s 75(4) - HELD THAT:- This Court further observes that the exercise of writ jurisdiction under Article 226 of the Constitution of India is discretionary in nature and ordinarily ought not to be invoked where an effective and efficacious alternative statutory remedy is available, unless exceptional circumstances such as lack of jurisdiction, violation of fundamental rights, or a patent breach of the principles of natural justice are clearly established. Thus, this Court finds that the issues raised by the petitioner can be appropriately and effectively adjudicated by the appellate authority under Section 107 of the GST Laws. This Court, therefore, observes that the present writ petition is not maintainable at this stage and is liable to be dismissed on the ground of availability of an alternative remedy, with liberty reserved to the petitioner to avail the statutory appellate remedy in accordance with law. Consequently, the present writ petitions stand dismissed on the ground of availability of the alternative remedy. Issues: Whether the writ petitions challenging an ex-parte adjudication/orders under the Rajasthan GST scheme are maintainable in view of the availability of an efficacious statutory alternative remedy under Section 107 of the Rajasthan Goods and Service Tax Act, 2017.Analysis: The petitions raise complaints relating to alleged non-service of show cause notices uploaded on the GST portal, alleged non-compliance with Section 169, and alleged denial of personal hearing under Section 75(4). Section 107 provides a statutory appellate mechanism capable of examining both questions of fact and law, including service-related grievances and alleged breaches of natural justice. Where an effective and efficacious alternative statutory remedy exists, writ jurisdiction under Article 226 is discretionary and ordinarily not to be exercised unless exceptional circumstances such as lack of jurisdiction, violation of fundamental rights, or a patent breach of natural justice are established. In the present factual matrix, the appellate forum is competent to adjudicate the issues raised and no exceptional circumstances preventing the exercise of the statutory remedy have been shown.Conclusion: The writ petitions are not maintainable and are dismissed on the ground of availability of the alternative statutory remedy, with liberty to avail the appellate remedy under Section 107 of the Rajasthan Goods and Service Tax Act, 2017.
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