Rohit Garg vs. Union Of INDIA And Ors

Held

The Court declined to exercise its extraordinary writ jurisdiction under Article 226, holding that the petitioners had an efficacious alternative remedy under Section 107 of the CGST Act. It directed the petitioners to avail the statutory appeal, leaving all factual and legal grounds, including the competence of officers and the applicability of Section 122(1), to be examined by the Appellate Authority.

Facts

A batch of writ petitions was filed challenging adjudication orders imposing penalties under GST, raising various grounds including natural justice violations, evidentiary issues, and the competence of authorities. The petitioners sought to bypass the statutory appeal remedy available under the GST Act.

Key Issues

Whether the High Court should exercise its writ jurisdiction under Article 226 to challenge GST adjudication orders when an efficacious alternative remedy of appeal under Section 107 is available, and the competence of officers to initiate proceedings under Section 122.