M/S Vishwa Printers And Packages PVT. LTD. Sitapur Road Lko. Thru. Director Vibhash Nand Gupta vs. Chief Commissioner Goods And Services Tax And Another

Facts

M/s Vishwa Printers and Packages Pvt. Ltd. filed a writ petition before the High Court challenging an order. The respondents, the Chief Commissioner Goods and Services Tax and another authority, argued that a statutory remedy of appeal under Section 107 of the U.P. Goods and Service Tax Act, 2017, was available and therefore, the writ petition should not be entertained. The petitioner contended that the rule of exhaustion of alternative remedies is not absolute and can be bypassed when principles of natural justice are violated. The respondents countered that natural justice was not violated, as a show cause notice was issued, and the petitioner failed to respond.

Held

The Court held that it was not inclined to entertain the writ petition. While acknowledging the petitioner's argument regarding the violation of natural justice, the Court opined that this ground could be effectively raised before the Appellate Authority. The Court reasoned that the available statutory remedy under Section 107 of the U.P. Goods and Service Tax Act, 2017, was a proper forum for addressing the petitioner's grievances, including any issues related to the show cause notice and opportunity of hearing. Therefore, the Court disposed of the writ petition, granting the petitioner the liberty to file a statutory appeal or pursue any other available legal remedy. The Court directed that if a statutory appeal were filed, it should be decided on its merits expeditiously.

Key Issues

1. Whether the writ petition is maintainable in the presence of an alternative statutory remedy of appeal under Section 107 of the U.P. Goods and Service Tax Act, 2017? Petitioner's contention: The petitioner argued that the rule of exhaustion of alternative remedies is not absolute and that a writ petition can be entertained even if a statutory appeal is available, particularly in cases where principles of natural justice have been violated. The petitioner implied that such a violation had occurred. Respondent's contention: The respondents contended that the writ petition ought not to be entertained because a statutory appeal under Section 107 of the U.P. Goods and Service Tax Act, 2017, is available. They further argued that the case did not involve a violation of principles of natural justice, as a show cause notice was issued, and the petitioner had not responded to it.