Mr. Arun S/O Om Prakash vs. Union Of INDIA

Held

The Court acknowledged the petitioner's prayer to file an appeal before the concerned Authority in terms of Section 107 of the State Goods and Service Tax Act, 2017. Granting liberty to the petitioner to pursue this alternative remedy, the Court dismissed the writ petition. The petitioner was permitted to raise all his submissions before the Appellate Authority. The Court directed that if an appeal is filed within one month from the date of the order, it shall be decided on its merits, preferably within two months thereafter. The Court did not decide any substantive issues related to GST law or the petitioner's original grievance.

Facts

The petitioner, Mr. Arun, filed a writ petition before the Rajasthan High Court challenging an order or action by the Assistant Commissioner, Rajasthan State Goods and Services Tax, Ward-II, Circle-C, Enforcement Wing-III, Jaipur. The specific tax period and the amount in dispute are not recorded in the judgment. The procedural history leading to the writ petition is not detailed. The petitioner sought relief from the High Court.

Key Issues

1. Whether the petitioner is entitled to challenge the order/action of the Assistant Commissioner by way of a writ petition before the High Court, or if an alternative remedy is available and ought to be pursued? Petitioner's Argument: The petitioner, through his counsel, did not explicitly argue on the merits of the case before the High Court. Instead, after some arguments, the petitioner's counsel prayed to withdraw the writ petition to file an appeal before the concerned Authority under Section 107 of the State Goods and Service Tax Act, 2017. Revenue's Argument: The respondents, represented by their counsel, did not present any specific arguments on the merits of the case as the petitioner sought to withdraw the writ petition to pursue an alternative remedy.