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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>GST appellate remedy preferred over writ jurisdiction after constitution of tribunal; writ dismissed due to adequate alternative remedy</h1> Availability of an efficacious alternative remedy was decisive: the Central Government notified rules for a GST Appellate Tribunal under the GST Act, ... Availability of efficacious alternative remedy - maintainability of writ petition - preferability of statutory appellate forum over writ jurisdiction - constitution of GST Appellate Tribunal and statutory appeal mechanism - dismissal on ground of alternative remedy - HELD THAT:- The Central Government, in exercise of powers conferred u/s 111 of the GST Act, issued notification dated 24.04.2025 making rules for regulating the procedure and functioning of the GST Appellate Tribunal and therefore, against the impugned order, the petitioner has equally, efficacious alternative remedy of preferring an appeal before the GST Appellate Tribunal. In view of the above as well as the judgements of the Apex Court in United Bank of India Vs. Satyawati Tondon & Others [2010 (7) TMI 829 - SUPREME COURT], Radha Krishan Industries Vs. State of Himachal Pradesh & Others [2021 (4) TMI 837 - SUPREME COURT] and Varimadugu Obi Reddy Vs. B. Sreenivasulu & Others [2022 (11) TMI 921 - SUPREME COURT], the writ petition is dismissed on the ground of alternative remedy. Issues: Whether the writ petition is maintainable when an efficacious statutory alternative remedy in the form of appeal to the GST Appellate Tribunal is available.Analysis: The Court considered the facts that the Central Government has constituted the GST Appellate Tribunal and issued rules under Section 111 of the GST Act regulating its procedure and functioning, creating an efficacious alternative statutory forum for redressal. The Court applied established principles regarding availability of alternative remedies and precedent authority that a writ petition should be dismissed where a specific statutory appeal mechanism is available and efficacious.Conclusion: The writ petition is not maintainable and is dismissed on the ground that an efficacious statutory alternative remedy by way of appeal to the GST Appellate Tribunal is available; decision is therefore in favour of the Revenue.
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