M/S Amba Traders vs. Additional Commissioner Central Goods And Services Tax, CGST, North, Adjudication
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The petitioner, M/s Amba Traders, filed a writ petition before the Delhi High Court challenging a final order passed under Section 74 of the Central Goods and Services Tax Act, 2017. The respondent was the Additional Commissioner, Central Goods and Services Tax, CGST, North, Adjudication. The petitioner sought to restrain the respondent from taking any coercive steps. The Court noted that the petitioner had a statutory alternative remedy of appeal against the final order.
Held
The Court held that a statutory alternative remedy of appeal is available to the petitioner against the final order passed under Section 74 of the Central Goods and Services Tax Act, 2017. Consequently, the Court found no justification to entertain the writ petition. The reasoning is based on the principle that writ jurisdiction is an extraordinary remedy and should not be invoked when a specific statutory mechanism for redressal exists. The ratio decidendi is that the High Court will not entertain a writ petition if an adequate alternative remedy is available to the petitioner. The Court dismissed the writ petition but explicitly stated that this dismissal would be without prejudice to the rights of the writ petitioner to pursue the statutory alternative remedies.
Key Issues
1. Whether the writ petition is maintainable when a statutory alternative remedy of appeal is available to the petitioner against the final order passed under Section 74 of the Central Goods and Services Tax Act, 2017. Petitioner's Contention: The petitioner, M/s Amba Traders, sought to bypass the statutory appeal mechanism by filing a writ petition, likely arguing for exceptional circumstances or a fundamental flaw in the proceedings that warranted High Court intervention. (Specific arguments are not detailed in the judgment). Respondent's Contention: The respondent, Additional Commissioner, Central Goods and Services Tax, CGST, North, Adjudication, would have argued for the dismissal of the writ petition on the grounds of the existence of an efficacious statutory alternative remedy.
Sections Cited
Section 74
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Cause title — parties, addresses and appearances
O R D E R %
2025 CM APPL. 10928/2025 (Ex.)
Allowed, subject to all just exceptions.
The application shall stand disposed of. W.P.(C) 2303/2025 & CM APPL. 10927/2025 (Seeking restraining the Respondent for taking any coercive steps)
Undisputedly against the final order referable to Section 74 of the Central Goods and Services Tax Act, 2017, the petitioner has a statutory alternative remedy of preferring an appeal. Consequently, we find no justification to entertain the writ petition. It shall stand dismissed. This order, however, shall be without prejudice to the rights of the writ petitioner to pursue the statutory alternative remedies.
YASHWANT VARMA, J.
This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 02/07/2025 at 00:10:43
HARISH VAIDYANATHAN SHANKAR, J. FEBRUARY 21, 2025/nd This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 02/07/2025 at 00:10:43
Reproduced from the public record of the Delhi High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.