Remedium Lifecare Limited vs. The Deputy Commissioner Of State Tax (SGST) And Anr

Facts

The petitioner, Remedium Lifecare Limited, filed a writ petition before the Bombay High Court challenging an assessment order. The respondents were the Deputy Commissioner of State Tax (SGST) and another authority. The petition was listed for hearing on November 11, 2025, and again on November 19, 2025. On both occasions, no one appeared for the petitioner. The State's counsel pointed out that the impugned order was appealable. The Court noted that the petition was being dismissed for non-prosecution.

Held

The Court held that the writ petition was not maintainable due to the availability of an alternative remedy of appeal against the assessment order. The Court noted that the petitioner had failed to appear on two consecutive dates, leading to the dismissal of the petition for non-prosecution. The Court explicitly stated that the dismissal on the ground of non-prosecution would not prevent the petitioner from pursuing the alternate remedy of appeal, as the matter was not decided on merits. The ratio decidendi is that writ petitions are generally not entertained when an effective alternative remedy exists, and non-prosecution of a writ petition does not prejudice the right to pursue such alternative remedy.

Key Issues

1. Whether the writ petition is maintainable when an alternative remedy of appeal is available against the impugned assessment order, as per Section 107 of the CGST Act, 2017 (or corresponding SGST Act provision). Petitioner's Arguments: Not recorded as no one appeared for the petitioner. Revenue's Arguments: The learned Additional Government Pleader for the State argued that the order impugned in the writ petition is appealable, implying that the writ petition should not be entertained due to the availability of an alternative statutory remedy.