M/S Re Sustainability Limited vs. State Of Chhattisgarh
Facts
M/s Re Sustainability Limited (the petitioner) filed a writ petition before the High Court of Chhattisgarh at Bilaspur challenging an order dated August 29, 2024, passed by the Deputy Commissioner, State Tax, Raipur. This order demanded a sum of Rs. 3,26,96,872/- from the petitioner. The petitioner contended that the impugned order was passed without providing them an opportunity of being heard. The State counsel, representing the respondent, argued that the order under challenge is appealable under Section 107 of the Central Goods and Services Tax (CGST) Act, 2017, rendering the writ petition not maintainable.
Held
The Court held that the writ petition is not maintainable. The reasoning was based on the existence of an efficacious alternative remedy available to the petitioner under Section 107 of the CGST Act, 2017, which allows for an appeal before the appellate authority. The Court acknowledged the petitioner's grievance regarding the lack of opportunity of hearing but prioritized the statutory remedy. The ratio decidendi is that High Courts should not entertain writ petitions when a clear and effective alternative remedy is provided by statute, unless there are exceptional circumstances not present here. The Court dismissed the writ petition but granted the petitioner liberty to file an appeal before the appellate authority within 30 days from the date of the order, along with an application for stay. Any interim relief granted by the High Court was to continue for a further period of 30 days.
Key Issues
1. Whether the writ petition is maintainable before this Court, given the availability of an alternative statutory remedy under Section 107 of the CGST Act, 2017? Petitioner's Contention: The petitioner argued that the order was passed in violation of principles of natural justice, as no opportunity of hearing was provided. (No specific argument was recorded regarding the maintainability of the writ petition in light of Section 107). Respondent's Contention: The State argued that the order under challenge is appealable under Section 107 of the CGST Act, 2017, and therefore, the writ petition is not maintainable. The State relied on the provisions of Section 107 of the CGST Act, 2017.
Sections Cited
Section 107
AI-generated summary — verify with the full judgment below
1
2026:CGHC:25753
NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 214 of 2024 M/s Re Sustainability Limited Through Its Managing Director Mr. Masood Alam Mallick 1st Floor, Mishra Bada, Tatyapara, Chowk, Raipur, Bhilai, Durg, Chhattisgarh. Pin- 492001
... Petitioner(s) versus State Of Chhattisgarh Through The Office Of Deputy Commissioner Of State Tax, Juri iction- Raipur2, Raipur Division, Chhattisgarh State/ut Chhattisgarh.
... Respondent(s) For Petitioner : None, in two rounds For State : Ms. Anuradha Jain, Dy. G.A. Hon’ble Shri Justice Rakesh Mohan Pandey Order On Board 23.6.2026 1) By way of this petition, the petitioner has challenged the order dated 29.8.2024 passed by Deputy Commissioner, State Tax, Raipur whereby demand of Rs. 3,26,96,872/- has been made. 2) It is pleaded in the writ petition that no opportunity of hearing was provided to the petitioner before passing the order impugned. 3) Learned State counsel submits that the order under challenge is appealable according to the provisions of Section 107 of Central Goods and Services Tax (CGST
The judgment continues below.
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