Petition dismissed as the assessee had not exhausted alternate remedies.

Petition dismissed as the assessee had not exhausted alternate remedies.

Summary in Key Points:

• Issue: Whether a writ petition challenging a GST order can be entertained when the assessee has not exhausted the alternate remedy of appeal available under the GST Act.
• Facts: The assessee filed a writ petition directly in the High Court, challenging a GST order. The assessee simply pleaded that there was no alternate efficacious remedy and requested the court to exercise its discretion under Article 226 of the Constitution of India.
• Decision: The High Court dismissed the writ petition, holding that the assessee should have exhausted the alternate remedy of appeal before approaching the High Court.

Analysis:

The High Court ruled in favor of the revenue department, dismissing the writ petition. The court emphasized the following:

• Exhaustion of Alternate Remedies: It is a well-established principle that a writ petition should not be entertained if an effective alternate remedy is available to the petitioner.
• No Justification for Bypassing Appeal: The assessee failed to provide any valid reasons or specific circumstances justifying their direct approach to the High Court without first exhausting the appeal remedy provided under Section 107 of the GST Act.
• Relegation to Alternate Remedy: The court relegated the assessee to the alternate remedy of appeal, leaving all contentions of the parties open for consideration in the appellate proceedings.

Important Note: This case reiterates the importance of exhausting alternate remedies before approaching the High Court under Article 226 of the Constitution of India. Unless there are compelling reasons to bypass the statutory appeal mechanism, the High Court will generally not entertain a writ petition directly. This ensures that the specialized appellate authorities under the GST Act have the first opportunity to examine and adjudicate upon the issues in dispute.