Bhom Singh vs. Union Of INDIA

Held

The Court held that the writ petition was not maintainable. The reasoning was based on the fact that the impugned order, passed under Section 129(3) of the Act of 2017, was appealable under Section 107 of the same Act. The Court explicitly stated that it was not inclined to entertain the writ petition in light of the available statutory remedy. The ratio decidendi is that High Courts generally do not entertain writ petitions when an equally efficacious alternative remedy of appeal is available under the relevant statute. The operative direction was to dismiss the writ petition, while clarifying that it was open for the petitioner to avail the remedy of appeal under the Act of 2017.

Facts

The petitioner, Bhom Singh, filed a writ petition challenging an order dated 25.09.2018. This order was passed by an adjudicating authority under Section 129(3) of the Rajasthan/Central Goods and Service Tax Act, 2017, imposing a tax liability and interest on the petitioner. The respondents are the Union of India, the Commissioner of State Goods and Services Tax, and the State Tax Goods and Service Tax Officer. The court noted that the impugned order is appealable under Section 107 of the Act of 2017. The petitioner was represented by Mr. Niraj Kumar Jain, and the respondents by Mr. Anil Bhansali.

Key Issues

1. Whether the writ petition is maintainable against an order that is appealable under Section 107 of the Rajasthan/Central Goods and Service Tax Act, 2017? Petitioner's Argument: The petitioner approached the High Court via a writ petition. No specific arguments were recorded in the judgment regarding the petitioner's contention on maintainability or the merits of the order under Section 129(3). Respondent's Argument: The respondents, through their counsel, implicitly argued for the dismissal of the writ petition by highlighting the availability of an alternative statutory remedy of appeal under Section 107 of the Act of 2017. No specific arguments were recorded regarding the merits of the order under Section 129(3).