Shiv Sharnam Medicos Through Its Proprietor Mr Raj Kumar vs. Sales Tax Officer Class Iii Avato Ward 14 Zone 2 Deptt Of State Goods And Services Tax Delhi

Facts

The petitioner, Shiv Sharnam Medicos, through its proprietor Mr. Raj Kumar, filed a writ petition before the Delhi High Court. The petition challenged a final order passed by the Sales Tax Officer Class III, AVATO Ward 14, Zone 2, Department of State Goods and Services Tax, Delhi. The specific tax period and the amount in dispute are not recorded in the judgment. The procedural history leading to the final order is also not detailed.

Held

The Court held that the writ petitioner has a statutory alternative remedy of preferring an appeal against the final order passed by the Sales Tax Officer. Consequently, the writ petition was dismissed. However, the Court explicitly reserved the rights of the writ petitioner to pursue the available alternative statutory remedies. The reasoning is based on the principle that when an effective alternative remedy exists, the writ jurisdiction should not ordinarily be exercised. No specific provisions of the GST Act or Rules were discussed in relation to the merits of the case, only the existence of an appellate remedy.

Key Issues

1. Whether the writ petitioner has a statutory alternative remedy against the final order passed by the Sales Tax Officer. The petitioner's contention, implied by the filing of a writ petition, is that the writ jurisdiction should be invoked. The respondent's contention, as reflected in the court's decision, is that a statutory alternative remedy is available and should be pursued. The judgment does not explicitly state arguments from either side regarding the merits of the case or the appropriateness of the writ petition, focusing solely on the availability of alternative remedies.