Ms Gian Chand vs. State Of Punjab And Others

Facts

The petitioner, M/s Gian Chand and Sons, filed a writ petition before the High Court of Punjab & Haryana challenging a demand order dated 04.04.2024 passed by respondent No.2 and a subsequent appellate order dated 24.12.2024 passed by respondent No.3, which dismissed the petitioner's appeal. The petitioner sought to set aside these orders. The petition was filed on the premise that the GST Tribunal was non-functional, which would have been the appropriate appellate forum.

Held

The Court held that the impugned orders were subject to appeal before the GST Tribunal. Since the Tribunal has now been formed, the High Court was not inclined to entertain the present writ petition. The Court reasoned that the existence of a functional statutory appellate forum, the GST Tribunal, renders the writ jurisdiction inappropriate for challenging orders that can be addressed through that channel. Consequently, the Court left it open to the petitioner to pursue their remedy of appeal before the GST Tribunal and disposed of the writ petition on this ground. No specific arguments were recorded from the respondents.

Key Issues

1. Whether the High Court should entertain a writ petition challenging orders that are appealable before the GST Tribunal, especially when the Tribunal has been constituted? The petitioner's contention, though not explicitly detailed in terms of arguments, was implicitly that the writ petition was maintainable due to the non-functionality of the GST Tribunal. The respondents, represented by the State of Punjab and others, did not appear to have made any specific arguments recorded in the judgment. The Court's decision hinges on the availability of an alternative statutory remedy.