M/S Vishwa Printers And Packages PVT. LTD. Thru. Its Director Vibhash Nand Gupta vs. Chief Commissioner Goods And Services Tax (GST) And Central Excise And Another

Facts

The petitioner, 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 (GST) and Central Excise and another, 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 have been violated. The respondents countered that principles of natural justice were 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 principles of natural justice, the Court opined that this ground could very well be raised before the Appellate Authority. Therefore, the Court found that the statutory remedy of appeal under Section 107 of the U.P. Goods and Service Tax Act, 2017, was the appropriate recourse. The Court disposed of the writ petition, granting the petitioner liberty to file a statutory appeal or pursue any other available legal remedy. The Court directed that if a statutory appeal is filed, it should be decided on merits expeditiously by the Appellate Authority. The Court did not delve into the merits of the alleged violation of principles of natural justice.

Key Issues

1. Whether the writ petition is maintainable despite the availability of a statutory appeal under Section 107 of the U.P. Goods and Service Tax Act, 2017, considering the petitioner's claim of violation of principles of natural justice? (Question of law) Petitioner's contention: The rule of exhaustion of alternative remedies is not absolute and a writ petition can be entertained if principles of natural justice have been violated. The petitioner implicitly argues that the order under challenge suffers from such a violation, making the statutory appeal an inadequate remedy. Respondent's contention: The writ petition ought not to be entertained as a statutory remedy of appeal under Section 107 of the U.P. Goods and Service Tax Act, 2017, is available. They further argued that principles of natural justice were not violated, as a show cause notice was issued, and the petitioner did not respond to it.