Ritika Computers Through Its Proprietor Kaushal Kishore Tiwary vs. The State Of Jharkhand Through The Chief Secretary

Held

The Court held that the petitioner had an effective alternative remedy available under the Jharkhand GST Act to address their grievances regarding the suo motu cancellation of their GST registration. The Court noted that this fact was not disputed by the petitioner. Consequently, the Court found that the writ petition was not the appropriate forum for the petitioner to pursue their challenge. The Court dismissed the writ application, granting the petitioner liberty to avail the alternative remedy. The Court also directed that if the petitioner files an appropriate application before the competent authority under the Act, any delay in filing such application should be considered in accordance with law, taking into account the petitioner's prior approach to the Writ Court.

Facts

The petitioner, Ritika Computers, through its Proprietor Kaushal Kishore Tiwary, challenged an e-mail dated July 1, 2019, which informed them of the suo motu cancellation of their GST registration. The e-mail referenced an order dated July 1, 2019, a copy of which was allegedly not provided to the petitioner. The respondents, representing the State of Jharkhand, pointed out that the petitioner had not availed the alternative statutory remedy available under the Jharkhand GST Act for redressal of grievances. This fact was not disputed by the petitioner's counsel.

Key Issues

1. Whether the petitioner has an effective alternative remedy available under the Jharkhand GST Act for challenging the suo motu cancellation of their GST registration? 2. Whether the petitioner's approach to the High Court by way of a writ petition is appropriate given the existence of an alternative statutory remedy? The petitioner argued that they were challenging the e-mail notification and the underlying order, which they claimed was not provided to them. The respondents contended that the petitioner had failed to exhaust the statutory remedy provided under the Jharkhand GST Act, which allows for grievances to be addressed by the appropriate authority. They emphasized that the writ jurisdiction should not be invoked when an efficacious alternative remedy exists.