Ms Zyrah Infratech vs. The Assistant Commissioner Of State Tax

Facts

The petitioner, MS Zyrah Infratech, filed a writ petition before the High Court of Uttarakhand challenging an order dated 12.11.2025 passed under Section 73 of the CGST/UGST Act, 2017. The order was passed by The Assistant Commissioner of State Tax. The petition was filed seeking to quash this order. The respondents were The Assistant Commissioner of State Tax and another. The judgment does not specify the tax period or the amount in dispute.

Held

The Court held that the petitioner has a statutory remedy of challenging the order dated 12.11.2025 under Section 107 of the CGST/UGST Act, 2017. Therefore, the Court was not inclined to pass any order in the writ petition and chose to relegate the petitioner to the alternate remedy available under the statute. The reasoning is based on the existence of a clear and efficacious alternative remedy provided by the Act. The ratio decidendi is that writ petitions should generally not be entertained when a statutory appeal mechanism is available, unless there are exceptional circumstances not present here. The operative direction is to dispose of the petition and direct the petitioner to avail the statutory appeal.

Key Issues

1. Whether the petitioner has an alternative remedy available against the order dated 12.11.2025 passed under Section 73 of the CGST/UGST Act, 2017. Petitioner's contention: The petitioner filed a writ petition directly before the High Court, implying a challenge to the order. The judgment does not record any specific arguments made by the petitioner regarding the maintainability of the writ petition or the absence of an alternative remedy. Revenue's contention: The respondents, represented by Ms. Puja Banga, learned Brief Holder for the State, would likely argue that the statutory remedy of appeal under Section 107 of the Act is available and should be pursued.