Availability of Alternative Remedy under GST Act: Calcutta HC dismisses Writ Petition against Violation of Principles of Natural Justice [Read Order]

A Single Bench of Justice Md. Nizamuddin of Calcutta High Court dismissed the writ petition filed against the violation of principles of natural justice. It was observed that there is an alternate remedy under the Goods and Services Tax (GST) Acts, thus the bench is not inclined to entertain the petition.

The petitioner has challenged the impugned order dated 11th March 2022, under Section 74 of the West Bengal Goods and Services Tax Act, 2017, by filing the writ petition on 13th April 2023 i.e. almost the expiry of more than a year.

Section 74 of the Goods and Services Tax Act, states about the determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any willful- misstatement or suppression of facts

It is a fact that the contested order is an appealable order and without taking recourse to the same and deliberately allowing to expire the time to file the appeal against the impugned order, the petitioner has filed this writ petition on the alleged ground of violation of the principle of natural justice by contending that no opportunity of personal hearing was given.

Siddiqui appeared for the Goods and Services Tax Authority and submitted that the court should not interfere with the impugned order on the ground of the availability of alternative remedy by way of statutory appeal.

Further, in view of the conduct of the petitioner in approaching the court after the expiry of the period of filing the appeal and not giving any reply to the show cause notice and also by not giving any response to the intimation prior to the issuance of the show cause notice, the writ petition has to be dismissed.

The High Court ruled that “In view of the availability of alternative remedy by way of appeal and the conduct of the petitioner as recorded hereinabove, I am not inclined to entertain this writ petition being WPA 9174 of 2023 and accordingly, the same is dismissed.”

However, if a legal remedy is available, the dismissal of the writ petition would not preclude the petitioner from exercising it, the Calcutta High Court added.

To Read the full text of the Order CLICK HERE

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