Preeti Shaw vs. Assistant Commissioner Of Revenue, Bureau Of Investigation (North Bengal)Alipurduar Zone And Ors.

Held

The Court held that the writ petition was not maintainable as the petitioner had an efficacious alternative remedy available in the form of an appeal under Section 107 of the WBGST/CGST Act, 2017. The Court noted that the writ petition did not raise any serious issues regarding the jurisdiction of the proper officer or any violation of the principles of natural justice, but rather challenged the correctness of the order. However, considering that the writ petition was filed within a month of the impugned order and the petitioner's goods and conveyance were still under detention, the Court directed that if the petitioner files an appeal within two weeks from the date of the order, the appellate authority shall hear and dispose of the appeal expeditiously, preferably within three weeks from the date of filing, subject to compliance with other formalities. The Court expressly left undecided any substantive issues regarding the merits of the order under Section 129(3).

Facts

The petitioner, Preeti Shaw, filed a writ petition challenging an order dated July 29, 2024, passed under Section 129(3) of the WBGST/CGST Act, 2017, in Form GST MOV-09. The order was passed by the Assistant Commissioner of Revenue, Bureau of Investigation (North Bengal), Alipurduar Zone. The petitioner's goods and conveyance were under detention. The State contended that the petitioner had an alternative efficacious remedy of appeal under Section 107 of the said Act. The writ petition was filed on August 8, 2024, within a month of the impugned order.

Key Issues

1. Whether the writ petition is maintainable when the petitioner has an alternative efficacious remedy of appeal under Section 107 of the WBGST/CGST Act, 2017, concerning an order passed under Section 129(3) of the said Act? Petitioner's Contention: The petitioner challenged the correctness of the order dated July 29, 2024. (No specific arguments regarding the maintainability of the writ petition were recorded, beyond the challenge to the order itself). Revenue/State's Contention: The learned Government Pleader submitted that the petitioner has an alternative efficacious remedy in the form of an appeal before the appellate authority under Section 107 of the said Act.