M/S Shree Kamtanath Oils PVT LTD Through Its Authorised Signatory Kuldeep Singh Tomar vs. The State Of Madhya Pradesh

Held

The Court held that the petitioner has an alternative remedy available before the GST Appellate Tribunal (GSTAT). The reasoning was based on the submission by the respondent's counsel that the GSTAT has started accepting appeals. Therefore, the Court directed the petitioner to file a properly constituted appeal before the GSTAT as per law. The Court expressed an expectation that the GSTAT, having commenced operations, would hear the matter expeditiously on its merits and on the interim relief sought by the petitioner. The writ petition was disposed of in terms of this direction. No specific issue was expressly left undecided, as the Court's decision was based on the availability of an alternative remedy.

Facts

The petitioner, M/s Shree Kamtanath Oils Pvt Ltd, filed a writ petition before the Madhya Pradesh High Court challenging an order dated 05.08.2024 passed by the Appellate Authority and an order dated 12.08.2021 passed under Section 74 of the MPGST Act. The petitioner sought to quash these orders. The respondent, the State of Madhya Pradesh and others, through the Additional Advocate General, informed the Court that the GST Appellate Tribunal (GSTAT) had commenced accepting appeals. Based on this information, the State's counsel argued that the petitioner had an alternative remedy available before the GSTAT.

Key Issues

1. Whether the petitioner has an alternative efficacious remedy available before the GST Appellate Tribunal (GSTAT) for challenging the orders passed by the Appellate Authority and under Section 74 of the MPGST Act? The petitioner's contention, implied by filing the writ petition, is that the orders under challenge are illegal and warrant direct intervention by the High Court, suggesting a lack of adequate alternative remedy or exceptional circumstances justifying writ jurisdiction. The respondent's contention, based on instructions from the Additional Commissioner, GST, Gwalior, is that the GSTAT is now functional and accepting appeals, thereby providing a statutory alternative remedy to the petitioner. The respondent relies on the existence of this alternative forum to argue against the High Court exercising its writ jurisdiction.