Vimal Yashwantgiri Goswami vs. State Of Gujarat

SCA/2919/2022HC GujaratGSTCNR GJHC24008116202209 February 2022Bench: HONOURABLE MR. JUSTICE J.B.PARDIWALA,HONOURABLE MS. JUSTICE NISHA M. THAKORE1 pages

AI SummaryDismissed

Facts

The petitioner, Vimal Yashwantgiri Goswami, challenged an order passed by the State Tax Officer-2, Unit 7, Ahmedabad, which cancelled his GST registration. This cancellation was purportedly done under Section 29(2) of the GST Act, 2017. The petitioner filed a Special Civil Application before the High Court of Gujarat at Ahmedabad, seeking to set aside this order. The State of Gujarat was the respondent.

Held

The Court held that the writ application should not be entertained. The reasoning was based on the existence of an alternative statutory remedy. The order of cancellation of GST registration passed by the State Tax Officer was appealable under Section 107 of the GST Act, 2017. The Court found this to be a sufficient ground to dismiss the writ petition without delving into the merits of the cancellation order. The ratio decidendi is that writ petitions should generally not be entertained when an efficacious alternative remedy is available to the aggrieved party. The operative direction was to dismiss the writ application.

Key Issues

1. Whether the High Court should entertain a writ application challenging an order of cancellation of GST registration when an alternative statutory remedy of appeal is available under Section 107 of the GST Act, 2017? The petitioner argued that the High Court should entertain the writ petition. The revenue (State of Gujarat) contended that the impugned order is appealable under Section 107 of the GST Act, 2017, and therefore, the writ application should not be entertained on this ground.

Sections Cited

Section 29(2), Section 107

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

C/SCA/2919/2022 ORDER DATED: 09/02/2022 IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 2919 of 2022 ========================================================== VIMAL YASHWANTGIRI GOSWAMI Versus STATE OF GUJARAT ========================================================== Appearance: MR CHETAN K PANDYA(1973) for the Petitioner(s) No. 1 MR MAULIK VAKHARIYA(6628) for the Petitioner(s) No. 1 for the Respondent(s) No. 2,3,4 MR UTKARSH SHARMA AGP for the Respondent(s) No. 1 ========================================================== CORAM: HONOURABLE MR. JUSTICE J.B.PARDIWALA and HONOURABLE MS. JUSTICE NISHA M. THAKORE Date : 09/02/2022

ORAL ORDER (PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA)

We have heard Mr. Chetan Pandya, the learned counsel appearing for the writ applicant and Mr. Utkarsh Sharma, the learned AGP appearing for the State – respondent. The subject matter of challenge is the order passed by the State Tax Officer-2, Unit 7, Ahmedabad, cancelling the registration of the writ applicant under the GST Act in exercise of powers under Section 29(2) of the Act, 2

The judgment continues below.

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Reproduced from the public record of the Gujarat High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.