Aar Dee Enterprises Throughits Partner'S Poa Holder Ramankumar Shivnath Chaurasia vs. State Of Gujarat

Facts

The writ applicant, Aar Dee Enterprises, through its partner's POA holder Ramankumar Shivnath Chaurasia, filed a Special Civil Application before the Gujarat High Court. The State of Gujarat was the respondent. The petitioner sought relief concerning an order of confiscation passed in Form GST MOV-11. The Court was informed that this final order of confiscation had been passed. The petitioner was represented by Mr. D.M. Bareja and Mr. A.S. Timbalia.

Held

The Court held that the writ applicant has an alternative efficacious remedy of preferring an appeal against the order of confiscation under Section 107 of the Act, 2017. Consequently, the Court declined to entertain the writ application. The reasoning was based on the existence of a statutory appellate remedy, which is considered an efficacious recourse for challenging such orders. The Court explicitly clarified that it had not expressed any opinion on the merits of the case. The operative direction was to dispose of the writ application, directing the petitioner to pursue the appellate remedy.

Key Issues

1. Whether the writ applicant has an alternative efficacious remedy against the order of confiscation passed in Form GST MOV-11, under Section 107 of the Act, 2017? The petitioner's contention, as implicitly understood from the Court's decision, is that the writ application is maintainable. The revenue's contention, as reflected in the Court's order, is that an appeal under Section 107 of the Act, 2017, is an available and effective remedy, thus precluding the writ jurisdiction. The Court had to decide whether to entertain the writ petition or direct the petitioner to pursue the statutory appeal.