M/S Royal Infraconstru LTD.Through Its Authorized Signatory Biswa Ranjan Sarangi vs. Commissioner Of State Tax, Jharkhand Godds And Service Tax

Facts

M/s Royal Infraconstru Ltd. (the petitioner) filed a writ petition before the Jharkhand High Court challenging an order passed by the revenue authorities. The petitioner's authorized signatory is Biswa Ranjan Sarangi. The respondents are various authorities under the Jharkhand Goods and Service Tax, including the Commissioner of State Tax, Additional Commissioner of State Tax (Appeal), Deputy Commissioner of State Tax, Assistant Commissioner of State Tax, and State Tax Officer. The petitioner initially approached the High Court because the GST Tribunal was not accepting filings and was non-functional at the time of filing. However, the petitioner's counsel admitted that the Tribunal is now accepting filings.

Held

The High Court held that since the GST Tribunal is now functional and accepting filings, the petitioner has an alternative and efficacious remedy of appeal. Therefore, the High Court saw no good reason to entertain the writ petition. The court explicitly stated that all contentions of the parties on merits are left open to be decided by the GST Tribunal in case the petitioner files an appeal. The principle established is that writ jurisdiction should generally not be exercised when a statutory appellate remedy is available and operational.

Key Issues

1. Whether the High Court should entertain a writ petition when an alternative statutory remedy of appeal to the GST Tribunal is available and functional? Petitioner's Argument: The petitioner argued that the writ petition was filed at a time when the GST Tribunal was non-functional and not accepting filings, justifying the approach to the High Court. Revenue's Argument: The judgment does not record any specific argument from the revenue or State. However, the court's decision implies an expectation that the petitioner should avail the statutory remedy.