Singh Dhabha And Restaurent vs. The Commissioner State Tax

Facts

The petitioner, Singh Dhaba and Restaurant, filed a writ petition before the High Court of Uttarakhand challenging an order dated 10.08.2020, passed by respondent No. 2, and a summary of order in form GST DRC-07 dated 11.08.2020. The respondents were the Commissioner, State Tax & another. The petitioner did not avail the statutory remedy of appeal under Section 107 of the Act and allowed the order to attain finality. The writ petition was filed approximately six years after the passing of the impugned order.

Held

The Court held that an appeal lies against the impugned order under Section 107 of the Act, a remedy which the petitioner failed to avail. The Court noted that the petitioner allowed the order to attain finality and approached the High Court after approximately six years. The Court was not inclined to examine the validity of the order under Article 226 of the Constitution of India, opining that the writ jurisdiction is not meant to assist litigants who sleep over their rights. Therefore, the writ petition was dismissed on the grounds of delay and non-availability of the alternative statutory remedy.

Key Issues

1. Whether the High Court, in its writ jurisdiction under Article 226 of the Constitution of India, should examine the validity of an order when an alternative statutory remedy of appeal under Section 107 of the Act was available and not availed by the petitioner, and the order has attained finality after approximately six years? Petitioner's contention: The petitioner sought to challenge the validity of the order and summary of order. No specific arguments were recorded for the petitioner regarding the maintainability of the writ petition in light of the alternative remedy. Respondent's contention: The respondents, through their learned Standing Counsel, argued that an appeal lies under Section 107 of the Act, which the petitioner failed to avail. They contended that the petitioner slept over their rights and the writ jurisdiction should not be exercised in such circumstances.