Writ Petition Dismissed Where Statutory Alternative Remedy Available: High Court
Summary:
- Order Under Section 73: The department passed an order under Section 73 against the assessee.
- Writ Petition Filed: The assessee filed a writ petition challenging the order.
- Statutory Alternative Remedy: The court held that the assessee had a statutory alternative remedy of filing an appeal under Section 107 of the CGST Act.
Decision:
In favor of the revenue. The writ petition was dismissed, subject to the assessee’s right to pursue the statutory remedy of appeal.
HIGH COURT OF DELHI
Classic Decorators
v.
Sales Tax Officer Class II
Yashwant Varma and Dharmesh Sharma, JJ.
W.P.(C) No.16013 of 2024
NOVEMBER 20, 2024
Mukesh Gupta, Adv. for the Petitioner. Ms. Mehak Nakra, ASC, Ms. Gunjan Suyal and Aditya Goyal, Advs. for the Respondent.
ORDER
1. Undisputedly and against the final order referable to Section 73 of the Central Goods and Services Tax Act, 2017, the writ petitioner has a statutory alternative remedy of preferring an appeal. In the absence of any jurisdictional challenge being raised, we find no justification to entertain this writ petition.
2. Consequently, we dismiss this writ petition subject to rights of the petitioner being reserved to pursue the statutory alternative remedy.