Sagar Garg vs. Union Of INDIA And Ors

Held

The High Court declined to exercise its extraordinary writ jurisdiction under Article 226, holding that the petitioners have an efficacious alternative statutory remedy under Section 107 of the CGST Act. The Court directed them to avail the appellate remedy, clarifying the pre-deposit requirement for appeals under Section 107(6).

Facts

Petitioners challenged adjudication orders imposing penalties under GST, raising various grounds including denial of natural justice, evidentiary issues, competence of authorities, and multiplication of penalties under Section 122(1). They sought relief from the High Court under Article 226 of the Constitution.

Key Issues

The primary issue was whether the High Court should exercise its writ jurisdiction to quash adjudication orders despite the availability of an alternative statutory remedy under Section 107. Other issues included the applicability of Section 122(1) to non-taxable persons and the competence of officers to initiate proceedings.