M/S Avtar Traders vs. Assistant Commissioner, Mobile Squad-2, Commercial Tax / State Tax, Saharanpur And 2 Others

Facts

The petitioner, M/s Avtar Traders, filed a writ petition before the High Court challenging a confiscation order passed by the Assistant Commissioner, Mobile Squad-2, Commercial Tax/State Tax, Saharanpur. The petitioner had filed an appeal against this confiscation order under Section 107 of the CGST/UPGST Act, 2017, on April 7, 2022. The writ petition was filed after the appeal was preferred.

Held

The Court held that since the petitioner had already filed an appeal under Section 107 of the CGST/UPGST Act, 2017, against the confiscation order, there was no good reason to entertain the writ petition. The Court explicitly stated that it was not expressing any opinion on the merits of the petitioner's case. The principle established is that a writ petition is generally not maintainable when an effective alternative remedy, such as a statutory appeal, is available and has been pursued. The operative direction was to dismiss the writ petition, leaving it open for the petitioner to pursue their appeal.

Key Issues

1. Whether the High Court should entertain a writ petition when an alternative statutory remedy of appeal under Section 107 of the CGST/UPGST Act, 2017, is available and has been availed by the petitioner. Petitioner's contention: The petitioner had filed an appeal under Section 107 of the CGST/UPGST Act, 2017, challenging the confiscation order. Respondent's contention: The learned Standing Counsel for the respondent-State did not explicitly argue on the merits of the case but implicitly supported the dismissal of the writ petition by virtue of the availability of the appellate remedy.