2025 (9) TMI 661

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....tituted as against the orders dated 02.04.2025 passed in W.P(MD)Nos.5023 of 2025, 5022 of 2025, 5020 of 2025 and 5021 of 2025, wherein, the claim of the appellant was rejected and the appellant was relegated to approach the appellate authority under Section 107 of the GST Act, 2017. 3.It is the contention of the learned counsel for the appellant that pursuant to the assessment order, suo motu rectification proceedings were initiated and the authority disposed of the same, without affording reasonable opportunities to the appellant and therefore, the petitioner had approached the Writ Court challenging both the Assessment Orders and the orders passed in the suo motu rectification proceedings wherein, penalty was included. 4. It is the furt....

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....ursuant to the notices issued, the appellant was heard and thereafter, the respondent herein had issued the assessment order dated 23.07.2024. Subsequently, suo motu rectification proceedings came to be initiated, wherein, additionally penalty came to be imposed. Challenging both the assessment order and the rectification order, the appellant had preferred the Writ Petition. Admittedly, as against the assessment order passed, there is a statutory appeal provided under Section 107 of TNGST, Act. 8. While the appellant is having an efficacious alternative remedy open under section 107 of the GST Act, the present writ petitions instituted by the appellant as against the assessment order and the suo motu rectification proceedings in the writ p....

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....s rule applies with greater rigour in matters involving recovery of taxes, cess, fees, other types of public money and the dues of banks and other financial institutions. In our view, while dealing with the petitions involving challenge to the action taken for recovery of the public dues, etc. the High Court must keep in mind that the legislations enacted by Parliament and State Legislatures for recovery of such dues are a code unto themselves inasmuch as they not only contain comprehensive procedure for recovery of the dues but also envisage constitution of quasi-judicial bodies for redressal of the grievance of any aggrieved person. Therefore, in all such cases, the High Court must insist that before availing remedy under Article 226 of t....

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....cle 226 for passing orders which have serious adverse impact on the right of banks and other financial institutions to recover their dues. We hope and trust that in future the High Courts will exercise their discretion in such matters with greater caution, care and circumspection." 98. In CIT v. Chhabil Dass Agarwal [CIT v. Chhabil Dass Agarwal, (2014) 1 SCC 603], this Court in para 15 made the following observations : (SCC p. 611, para 15) "15. Thus, while it can be said that this Court has recognised some exceptions to the rule of alternative remedy i.e. where the statutory authority has not acted in accordance with the provisions of the enactment in question, or in defiance of the fundamental principles of judicial procedure, or has ....