M/S Satyam Systems vs. The Assistant Commissioner
Held
The High Court noted that the GST Tribunal has been constituted and offers an equally efficacious remedy. Therefore, the Court declined to exercise its writ jurisdiction.
Facts
The petitioner sought a GST refund due to an inverted tax structure. The refund was initially sanctioned but later reversed by the Appellate Authority. The petitioner challenged this reversal in the High Court.
Key Issues
Whether the High Court should entertain a writ petition when an alternative statutory remedy through the GST Tribunal is available. The admissibility of the refund claim itself was also an underlying issue.
Sections Cited
Section 54(3)(ii), Section 107, Section 112
AI-generated summary — verify with the full judgment below
[2026:RJ-JP:31683-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 10667/2025 CNR: RJHC020600582025 | URN: CW / 24032U / 2025 M/s Satyam Systems, A Proprietorship Concern Having Its Address At 7, New Atish Market, Mansarovar, Jaipur, Rajasthan- 302020 (Gstin- 08Aaspg7890G1Z3) Through Its Proprietor Shri Rajesh Kumar Gupta Son Of Shri Satya Narain Gupta, Aged About 54 Years, Resident Of 618, Vivek Vihar, Near Ahinsa Park, New Sanganer Road, Jaipur, Shyam Nagar, Jaipur, Rajasthan- 302019. ----Petitioner Versus
The Assistant Commissioner, Central Goods And Service Tax, Division-F, Vidhyadhar Nagar, Jaipur.
The Appellate Authority, Central Goods And Service Tax, H.q. N.c.r.b., Jaipur.
The Union Of India Through Its Secretary, Ministry Of Finance, Department Of Revenue, North Block, New- Delhi-110001. 4. The State Of Rajasthan Through Its Principal Secretary, Finance Department, Govt. Of Rajasthan, Secretariat, Jaipur. ----Respondents For Petitioner(s) : Mr. Vikram Gogra For Respondent(s) : Ms. Mahi Yadav, AAG with Ms. Chelsi Agarwal Mr. Raj Kumar Yadav HON'BLE MR. JUSTICE ARUN MONGA HON'BLE
The judgment continues below.
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