M/S Gurunanak Arecanut Traders vs. Commissioner Commercial Tax And Another
Held
The Court held that the writ petition was not maintainable on the ground of alternative remedy. The learned Standing Counsel for the State-respondents raised a preliminary objection regarding the maintainability of the writ petition, citing the availability of an appeal under Section 107 of the CGST/SGST Act, 2017. The learned counsel for the petitioner did not dispute this fact. Consequently, the Court, without expressing any opinion on the merits of the case, dismissed the writ petition. The petitioner was granted liberty to file an appeal before the Appellate Authority within 10 days from the date of the order, along with a certified copy of the High Court's order. The Appellate Authority was directed to decide the appeal expeditiously in accordance with the law.
Facts
The petitioner, M/s Gurunanak Arecanut Traders, filed a writ petition before the High Court challenging orders dated June 16, 2022, and June 24, 2022, passed by respondent No. 2. The petitioner sought a writ of mandamus to release goods and a vehicle without security, and writs of certiorari to quash the impugned orders and a GST DRC-07 creating a demand of tax and penalty amounting to Rs. 90,62,400/-. The impugned order dated June 16, 2022, was passed under Section 129(1) of the State Goods and Service Tax Act, 2017. The respondent authorities raised a preliminary objection regarding the maintainability of the writ petition due to the availability of an alternative remedy of appeal under Section 107 of the CGST/SGST Act, 2017.
Key Issues
1. Whether the writ petition is maintainable when an alternative remedy of appeal under Section 107 of the CGST/SGST Act, 2017, is available to the petitioner? The petitioner sought to quash orders related to the detention of goods and imposition of tax and penalty. The petitioner's counsel did not dispute the existence of the alternative remedy. The respondent's contention was that the writ petition should be dismissed on the ground of alternative remedy. The petitioner's prayer was for the release of goods and vehicle without security and to quash the demand order. The core issue revolved around the procedural recourse available to the petitioner against the adverse orders passed by the authorities.
Sections Cited
Section 129(1), Section 107
AI-generated summary — verify with the full judgment below
Court No. - 3 Case :- WRIT TAX No. - 933 of 2022 Petitioner :- M/S Gurunanak Arecanut Traders Respondent :- Commissioner Commercial Tax And Another Counsel for Petitioner :- Pooja Talwar Counsel for Respondent :- C.S.C.
Hon'ble Surya Prakash Kesarwani,J.
Hon'ble Jayant Banerji,J.
Heard Ms. Pooja Talwar, learned counsel for the petitioner and Sri B.P. Singh Kachhawaha, learned Standing Counsel for the State-respondents.
This writ petition has been filed praying for the following relief:- "(a) issue a writ, order or direction in the nature of MANDAMUS directing the respondent authorities to release the goods and the Vehicle No. NL-01-Q-5655 without demanding any security from the petitioner; (b) issue a writ, order or direction in the nature of CERTIORARI quashing the impugned order dated 16.06.2022 (Annexure No. 8) to the writ petition) passed by respondent No. 2 under Section 129(1) of the State Goods and Service Tax Act, 2017; (c) issue a writ, order or direction in the nature of CERTIORARI quashing the impugned order dated 24.06.2022 passed by the respondent no. 2 (Annexure No. 10 to the writ petition); (d) issue a writ, order or direction in the nature of CERTIORARI quashing the
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