Ms Thukral Steel Engineers vs. Deputy Commissioner State Goods And Service Tax
Held
The Court held that the writ petition is not maintainable on the ground of alternate remedy. The reasoning was that the petitioner has a statutory remedy of appeal available under Section 107 of the Uttarakhand GST Act against the order passed by the Deputy Commissioner. Therefore, the High Court dismissed the writ petition, granting liberty to the petitioner to approach the appropriate forum, which is the appellate authority under Section 107 of the Act. The ratio decidendi is that writ petitions should not be entertained when an effective and efficacious alternative remedy exists. No other issues were decided.
Facts
The petitioner has challenged an order dated 27.12.2023, passed by the Deputy Commissioner, State GST, Sector-2, Rudrapur, under Section 73 of the Uttarakhand GST Act. The specific tax period and the amount in dispute are not recorded in the judgment. The procedural history leading to the impugned order is also not detailed. The matter came before the High Court by way of a writ petition.
Key Issues
1. Whether the writ petition is maintainable when an alternate statutory remedy of appeal is available under Section 107 of the Uttarakhand GST Act? The petitioner argued for the maintainability of the writ petition. The State contended that the order impugned in the writ petition is appealable under Section 107 of the Uttarakhand GST Act, and therefore, the writ petition is not maintainable.
Sections Cited
Section 73, Section 107
AI-generated summary — verify with the full judgment below
No Date Office Notes, reports, orders or proceedings or directions and Registrar’s order with Signatures COURT’S OR JUDGES’S ORDERS
WPMS No.1848 of 2024 Hon’ble Manoj Kumar Tiwari, J.
Mr. Rohit Arora, Advocate for the petitioner.
Mr. Mohit Maulekhi, Brief Holder for the State of Uttarakhand.
Petitioner has challenged the order dated 27.12.2023, passed by Deputy Commissioner, State GST, Sector-2, Rudrapur, under Section 73 of Uttarakhand GST Act.
Learned State Counsel submits that the order impugned in this writ petition is appealable under Section 107 of Uttarakhand GST Act, therefore the present writ petition is not maintainable.
Since petitioner has statutory remedy of appeal under Section 107 of Uttarakhand GST Act, therefore, this writ petition is dismissed on the ground of alternate remedy, with liberty to petitioner to approach the appropriate forum.
(Manoj Kumar Tiwari, J.)
2024 Arpan
The judgment continues below.
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