Sandeep Textiles vs. The Assi. Commissioner CGST Pali

Held

The High Court held that the writ petition was premature. The Court noted that the matter was still pending before the Assistant Commissioner, Central Goods & Service Tax (CGST), and a final order had not yet been passed. The petitioner had filed a reply to the notice issued. The Court reasoned that it was appropriate for the statutory authority to decide the matter first. Therefore, the Court disposed of the writ petition with a direction to the Assistant Commissioner to decide the matter expeditiously, taking into consideration the pleas raised by the petitioner and adhering to the principles of natural justice. No specific amount in dispute was mentioned.

Facts

The petitioner, Sandeep Textiles, filed a writ petition before the Rajasthan High Court challenging an action by the Assistant Commissioner, Central Goods & Service Tax (CGST), Division D, Pali. The petitioner had received a notice and filed a reply. However, before a final order was passed by the Assistant Commissioner, the petitioner approached the High Court through a writ petition. The authorized representative for the petitioner, a Chartered Accountant, argued the matter despite being cautioned about potential adjournment issues. The matter was pending before the Assistant Commissioner, CGST, Pali.

Key Issues

1. Whether the writ petition is maintainable when a statutory remedy is available and a final order has not yet been passed by the Assessing Authority? The petitioner argued that the writ petition was filed prematurely, implying a grievance that the process was not being conducted fairly or expeditiously, or that there was a likelihood of an adverse order without proper consideration. The respondent (Revenue) implicitly argued that the writ petition was not maintainable as the petitioner had not exhausted the available statutory remedies by awaiting the final decision of the Assistant Commissioner.