Rahul Bilotia vs. Assistant Commissioner Of State Tax And Ors.
Facts
The petitioner, Rahul Bilotia, has filed a writ petition challenging an adjudication order dated February 19, 2022, passed by the Assistant Commissioner of State Tax, College Street Charge, Directorate of Commercial Taxes, Government of West Bengal. The State GST Authorities are the respondents. The petitioner seeks to set aside this order. The judgment does not specify the tax period or the amount in dispute. The procedural history is limited to the filing of this writ petition.
Held
The Court held that it is not inclined to entertain the writ petition. The primary reason for this decision is the availability of an alternative statutory remedy by way of appeal under Section 107 of the WBGST Act. The Court noted that the adjudication order was not passed in a situation involving inherent lack of jurisdiction, violation of the principles of natural justice, or in contravention of any specific provision of law. Therefore, the writ petition was dismissed on the ground of alternative remedy. The Court granted the petitioner liberty to file an appeal against the impugned adjudication order within two weeks from the date of the order, subject to compliance with statutory formalities. The Appellate Authority is directed to consider the appeal on its merits without raising the issue of limitation.
Key Issues
1. Whether the High Court should entertain a writ petition challenging an adjudication order when an alternative statutory remedy of appeal is available under Section 107 of the WBGST Act? The petitioner's contention, implied by the filing of the writ petition, is that the adjudication order should be quashed by the High Court. The State's contention, as presented by the learned Government Pleader, is that the writ petition is not maintainable due to the availability of an alternative statutory remedy of appeal. The State argues that the adjudication order was not passed without inherent jurisdiction, in violation of natural justice, or contrary to any specific provision of law, thus justifying the dismissal of the writ petition in favour of the appellate route.
Sections Cited
Section 107
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2022 West Bengal & Ors.
Mr. Anil Dugar, Mr. Rajarshi Chatterjee … For the Petitioner.
Mr. A. Ray, Ld. GP., Mr. T.M. Siddiqui, Mr. N. Chatterjee, Mr. V. Kothari … For the State.
Heard learned Advocates appearing for the parties.
By this writ petition, petitioner has challenged the impugned adjudication order dated 19th February, 2022 passed by the State GST Authorities concerned, which is an appealable order under Section 107 of the WBGST Act and since it is not a case like where the authority who has passed the adjudication order is having inherent lack of juri iction or has been passed in violation of principle of natural justice or contrary to any specific provision of law, I am not inclined to entertain this writ petition being WPA 19467 of 2022 and the same is dismissed on the ground of availability of alternative remedy by way of statutory appeal wh
The judgment continues below.
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