2026 (3) TMI 1619 - HC - GST

Efficacious statutory appeal under GST bars writ scrutiny of disputed assessment facts, leaving merits to the appellate authority.

Where an efficacious statutory appeal is available under the GST framework, the writ court will ordinarily decline to examine disputed factual and ... Alternative statutory remedy - Maintainability of writ petition against assessment order - violation of principles of natural justice in deliberate ignorance of the crucial documentary evidence filed by the petitioner and mala fides - Appellate scrutiny of factual findings. Alternative statutory remedy - Maintainability of writ petition against assessment order - HELD THAT:- The Court held that the petitioner had an effective statutory remedy of appeal under the Act and had approached the Court even before expiry of the prescribed appeal period. Since the grievance related to the assessing authority's findings on the petitioner's job work claim and the evidentiary material relied upon in support of that claim, those matters were held to be fit for examination by the appellate authority. The Court further held that the jurisdiction of the assessing officer to adjudicate the proceedings was not in question, and therefore interference under writ jurisdiction was not warranted on the grounds urged. [Paras 6, 7, 8] The writ petition was dismissed, leaving it open to the petitioner to raise all grounds on facts and in law before the appellate authority. Final Conclusion: The Court declined to entertain the writ petition against the order-in-original for the tax period 2018-19, holding that the dispute should be pursued through the statutory appellate remedy. All grounds on merits and in law were left open to be urged before the appellate authority. Issues: Whether the writ petition challenging the assessment order under the GST laws was maintainable in view of the statutory remedy of appeal.Analysis: The petitioner challenged the assessment primarily on merits and on grounds of violation of natural justice, but an appellate remedy was available under the GST enactments and the petition had been filed before expiry of the appeal period. The Court declined to examine the factual and evidentiary objections to the assessment in writ jurisdiction, holding that such matters are more appropriately considered by the appellate authority. It also noted that the Assessing Officer's jurisdiction to proceed under the GST laws was not in question, and therefore no reason existed to bypass the statutory appeal mechanism.Conclusion: The writ petition was not entertained and the petitioner was relegated to the statutory appellate remedy.Final Conclusion: The challenge to the assessment order was rejected at the threshold on the ground of availability of an efficacious statutory appeal, leaving the merits open for consideration before the appellate authority.Ratio Decidendi: Where an efficacious statutory appeal is available, the writ court will ordinarily decline to examine disputed factual and evidentiary issues arising from a tax assessment.