M/S R.R. Motors vs. Union Of INDIA

Held

The High Court held that the writ petition is not maintainable. The Court reasoned that the impugned order passed by the Appellate Authority is appealable before the GST Tribunal, Bhopal. Since the GST Tribunal has now started functioning, the petitioner has an effective alternative statutory remedy available. Therefore, the High Court dismissed the writ petition on the ground of availability of an alternative remedy. The Court did not decide on the merits of the grounds urged by the petitioner in the writ petition, as these were to be raised before the Tribunal. The operative direction was to dismiss the writ petition.

Facts

The petitioner, M/s R.R. Motors, filed a writ petition before the Madhya Pradesh High Court challenging an order dated 29.05.2026 passed by the Additional Commissioner (Appeals), CGST, Bhopal. The petitioner sought relief against this appellate order. The High Court noted that the impugned order was appealable before the GST Tribunal, Bhopal. Previously, the High Court had entertained writ petitions due to the GST Tribunal not being functional. However, the GST Tribunal has since commenced functioning at Bhopal.

Key Issues

1. Whether the writ petition is maintainable before the High Court when an alternative statutory remedy of appeal to the GST Tribunal is available to the petitioner? The petitioner's contention, implied by filing the writ petition, is that the High Court should entertain the matter. The respondent's contention, as indicated by the High Court's decision, is that the writ petition is not maintainable due to the availability of the statutory appeal. The High Court's reasoning hinges on the fact that the GST Tribunal is now functional, making the alternative remedy effective.