M/S Shiv Shakti Enterprises Through Its Partner Babu Lal Choubey vs. GST Department Through The Assistant/Deputy Commissioner Of CGST And Cx Division-I, Bokaro

Held

The Court declined to entertain the writ petition, holding that the petitioner should avail the alternative remedy of appeal before the Goods and Service Tax Appellate Tribunal (GSTAT). This decision was based on the Public Notice dated 30.03.2026, which confirmed that the GSTAT, Ranchi Bench, was functional. The Court granted the petitioner liberty to prefer an appeal against the impugned order before the GSTAT. The Court further directed that if the appeal is filed within two weeks from the date of the order, it should be considered and disposed of on its own merits without being prejudiced by the issue of limitation, acknowledging that the tribunal was non-functional for a considerable period and the petitioner had been bona fide pursuing the matter. All contentions of the parties on merits were left open for the tribunal's consideration.

Facts

The petitioner, M/s Shiv Shakti Enterprises, filed a writ petition before the Jharkhand High Court challenging an order passed by the GST authorities. The petitioner's counsel acknowledged that the impugned order was appealable. However, the writ petition was filed due to the tribunal, where the appeal would ordinarily lie, not being functional. The respondents presented a Public Notice dated 30.03.2026 from the Goods and Service Tax Appellate Tribunal (GSTAT), Ranchi Bench, indicating that the tribunal was now functioning from a temporary address and providing directions for filing GST-related matters. The petitioner's counsel was provided with a copy of this notice.

Key Issues

1. Whether the High Court should entertain a writ petition when an alternative statutory remedy of appeal is available and the appellate tribunal is now functional? Petitioner's Argument: The petitioner initially filed the writ petition because the appellate tribunal was not functional. However, upon being informed that the tribunal is now operational, they accepted the availability of the statutory remedy. Revenue's Argument: The respondents argued that the GSTAT, Ranchi Bench, is functioning as evidenced by Public Notice No. 01/2025-2026 dated 30.03.2026, and therefore, the writ petition should not be entertained. They relied on the said Public Notice.