Writ Petition not maintainable as Statutory Alternative Remedy available for challenging GST Order passed in Violation of Principle of Natural Justice: Calcutta HC [Read Order]

Writ Petition - Statutory Alternative Remedy - GST order - Violation - Principle of Natural Justice - Taxscan

The Calcutta High Court held that the writ petition not maintainable as Statutory Alternative Remedy available for challenging GST Order passed in violation of principle of natural justice.

The petitioners, Ram Prasad Ganga Prasad have challenged the impugned order of adjudication passed by the GST Authority concerned as appears to the writ petition. Main ground of challenge of the impugned adjudication order by the petitioners is that though the impugned adjudication order is appealable but the same is without jurisdiction and there is violation of principle of natural justice by not affording them opportunity of hearing. 

The single bench of Justice Md. Nizamuddin held that the adjudication order has inherent lack of jurisdiction under the statute or he is not authorised to exercise the jurisdiction of adjudication in the case of the petitioners. If the petitioners are not satisfied with the impugned adjudication order or reasons according to petitioners are not sufficient or proper, it can be a case of appeal but not a case for invoking Constitutional writ jurisdiction under Article 226 of the Constitution of India. It is also not a case where the petitioners are remediless against the impugned adjudication order; Forum for statutory alternative remedy is already available to the petitioners.

“It is relevant to note that Section 75(4) of the GST Act simply says about hearing and not about personal hearing. Now so far as the ground of jurisdiction of the Adjudicating Authority, who has passed the impugned order is concerned, petitioners could not satisfy me from their submission that the Adjudicating Authority, who has passed the impugned order having inherent lack of jurisdiction. Exercising a jurisdiction in an irregular manner by an authority is different from exercising a jurisdiction by the authority having inherent jurisdiction,” the court noted.

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