Statutory appeal before writ jurisdiction: natural justice objections to GST assessments should generally proceed through the appellate forum

Availability of an efficacious statutory appeal under Section 107 of the Central Goods and Services Tax Act, 2017 is treated as central to challenges against Section 74 assessment orders under Article 226 of the Constitution. An allegation that adequate personal hearing was not provided, including cancellation of a scheduled hearing date, is presented as a matter capable of examination by the appellate authority rather than an automatic basis for writ intervention. The discussion distinguishes authorities concerning provisional attachment, noting that a natural justice plea does not invariably justify bypassing the statutory remedy. The stated position is that such challenges should be pursued before the appellate forum, with writ petitions not entertained on that basis.

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Issues: Whether writ petitions challenging GST assessment orders should be entertained under Article 226 of the Constitution of India despite the availability of a statutory appeal under Section 107 of the Central Goods and Services Tax Act, 2017, when the petitioner alleges breach of natural justice for want of adequate personal hearing.

Analysis: The impugned assessment orders were passed under Section 74 of the Central Goods and Services Tax Act, 2017 and were admittedly appealable under Section 107 of that Act. The plea that the petitioner was denied adequate opportunity of hearing, including cancellation of the third date of personal hearing, was treated as a ground capable of examination by the appellate authority. The reliance on the decision concerning provisional attachment and writ interference was distinguished on the basis that it did not permit disregard of an efficacious alternate statutory remedy in every case where a natural justice plea is raised. The dispute was therefore regarded as one appropriately addressable in the statutory appellate forum.

Conclusion: The writ petitions were not entertained, and the petitioner was relegated to the statutory appellate remedy under Section 107 of the Central Goods and Services Tax Act, 2017; the issue was decided against the assessee.

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