Kamal Forging Private Limtied vs. Additional Commissioner Of Revenue, State Tax, Howrah Circle And Ors.
Original PDF →Facts
The petitioner, Kamal Forging Private Limited, filed a writ petition challenging an order dated October 14, 2025, passed by the appellate authority under Section 107 of the State Goods and Services Tax Act and the Central Goods and Services Tax Act, 2017. The State submitted that the petitioner now has an alternative remedy before the Appellate Tribunal constituted under Section 112(1) of the Central Goods and Services Tax Act, 2017. It was noted that at the time of filing the writ petition, the Appellate Tribunal had not been constituted. However, a notification dated September 17, 2025, was issued by the Department of Revenue, Ministry of Finance, establishing the date for filing appeals before the Appellate Tribunal.
Held
The Court held that the petitioner has an alternative remedy before the Appellate Tribunal. The reasoning is based on the issuance of the notification dated September 17, 2025, which establishes the operational date and procedure for filing appeals before the Appellate Tribunal. The Court noted that while the Tribunal was not constituted at the time of filing the writ petition, its subsequent establishment and the issuance of the notification render the writ petition unnecessary. The ratio decidendi is that once an effective alternative statutory remedy becomes available, a High Court may decline to entertain a writ petition, especially when the alternative remedy is specifically provided for by statute and procedural notifications. The Court disposed of the writ petition with liberty to the petitioner to prefer an appeal before the Appellate Tribunal in terms of the notification dated September 17, 2025.
Key Issues
1. Whether the petitioner has an alternative remedy before the Appellate Tribunal under Section 112(1) of the Central Goods and Services Tax Act, 2017, in light of the notification dated September 17, 2025. The petitioner's contention, implicitly, is that the writ petition was maintainable because the Appellate Tribunal was not constituted at the time of filing. The State's contention is that the subsequent notification provides an alternative remedy, making the writ petition infructuous. The State relies on the notification dated September 17, 2025, which specifies the timeline for filing appeals before the Appellate Tribunal.
Sections Cited
Section 107, Section 112(1)
AI-generated summary — verify with the full judgment below
08.04.2026 … … for the Petitioner Mr. Subhadip Biswas … … for the State This writ petition has been filed challenging the order dated October 14, 2025, passed by the appellate authority under Section 107 of the State Goods and Services Tax Act and the Central Goods and Services Tax Act, 2017. Learned counsel appearing on behalf of the State submits that the petitioner now has an alternative remedy before the Appellate Tribunal constituted under Section 112(1) of the Central Goods and Services Tax Act, 2017. It appears that, at the time of filing of the writ petition, the Appellate Tribunal under Section 112(1) of the Central Goods and Services Tax Act, 2017 had not been constituted. It further appears that a notification dated September 17, 2025 has since been issued by the Department of Revenue, Ministry of Finance, which reads as follows:-
“S.O. 4220(E). – In exercise of the powers conferred by sub-section (1) of Section 112 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Government, on the recommendations of the Council, hereby notifies the 30th day of June, 2026, as the date upto which appeal may be filed before the Appellate Tribunal under this Act in respect of all cases where the order sought to be appealed against is communicated to the person preferring the appeal before the 1st day of April, 2026 and all appeals in respect of order communicated on or after 1st April, 2026 may be filed before the Appellate Tribunal within three months from the date on which such order is communicated to the person preferring the appeal.” In view of the aforesaid, I am not inclined to entertain the present writ petition. Accordingly, WPA 193 of 2026 is disposed of, with liberty to the petitioner to prefer an appeal in terms of the aforesaid notification dated September 17, 2025 before the Appellate Tribunal. There shall be no order as to costs. Urgent Photostat certified copy of this order, if applied for, be given to the parties on usual undertaking. (Kausik Chanda, J.) 2
Reproduced from the public record of the Calcutta High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.