Statutory Appeals Over Technical Errors: Bombay HC Rejects Writ on GST Section Reference

Primacy of Statutory Appellate Remedy
The Bombay High Court ruled that a writ petition challenging GST adjudication orders cannot be entertained under Article 226 when the petitioner has already filed a statutory appeal against the order. The court emphasized the settled legal principle that writ jurisdiction should not be invoked in fiscal matters when an equally effective alternate remedy exists and has been availed.
Erroneus Section Reference is Not a Jurisdictional Error
The court observed that merely quoting an incorrect section (e.g., citing Section 74 instead of the less severe Section 73 of the CGST Act) in a Show Cause Notice (SCN) or adjudication order is insufficient to render the entire process without jurisdiction. If the substance of the notice can be sustained under the correct statutory provision, the technical error does not justify bypassing the appellate mechanism.
Arguable Issues Must be Raised in Appeal
The writ was dismissed with the clarification that all contentions raised by the petitioner—including challenges to the State Authority’s jurisdiction and the applicability of the correct sections—are arguable issues that can and should be properly examined by the appellate authority, reinforcing the need to adhere to the hierarchy of remedies provided in the GST law.