M/S Sp Singla Constructions PVT LTD vs. U T Of J And K Th Commissioner Secretary Sales Tax Deptt Jammu And Another

Held

The High Court held that since an alternative statutory remedy of appeal is available to the petitioner under Section 107 of the GST Act, it saw no reason to exercise its jurisdiction under Article 226 of the Constitution. The Court reasoned that the appellate forum is the appropriate venue for the petitioner to seek redressal of their grievances, as it can pass effective orders on the issues raised. Consequently, the Court granted the petitioner liberty to withdraw the writ petition and approach the appropriate appellate forum for resolution of their grievances. No specific finding was made on the merits of the petitioner's challenge to the order under Section 73 or the alleged non-consideration of the rectification application.

Facts

The petitioner, M/s SP Singla Constructions Pvt. Ltd., filed a writ petition challenging an order passed by the Proper Officer under Section 73 of the GST Act. The petitioner contended that the Proper Officer failed to consider their submissions and did not pass a speaking order. Furthermore, an application filed by the petitioner for rectification of the order was also allegedly not considered. The respondents, the UT of Jammu & Kashmir and another, opposed the petition, arguing that an alternative appellate remedy was available to the petitioner under Section 107 of the Act. The respondents submitted that the appellate forum could effectively address the issues raised by the petitioner.

Key Issues

1. Whether the writ petition is maintainable when an alternative statutory remedy of appeal is available to the petitioner under Section 107 of the GST Act? Petitioner's Argument: The petitioner argued that the order passed by the Proper Officer was not a speaking order and that their application for rectification was not considered, thus justifying recourse to the writ jurisdiction. They implicitly argued that the available remedy was either ineffective or that the circumstances warranted bypassing it. Respondent's Argument: The respondents contended that the petitioner has a clear and effective remedy of appeal before the appellate forum under Section 107 of the GST Act, which is the appropriate course of action. They argued that the appellate forum is capable of passing effective orders concerning the petitioner's grievances.