M/S Tarun Oils PVT. LTD. 17 Industrial Area Morena Director Rajendra Kumar Mittal S/O Late Shri Ma vs. The State Of Madhya Pradesh

Held

The Court held that the petitioner has an alternative remedy of filing a properly constituted appeal before the GST Appellate Tribunal (GSTAT). The Court noted that the GSTAT has started accepting appeals. Therefore, the High Court directed the petitioner to file an appeal before the GSTAT as per the law. The Court expressed expectation that the GSTAT, having commenced operations, will hear the matter expeditiously on its merits as well as on the interim relief sought by the petitioner. The High Court did not decide the merits of the case or the interpretation of Section 16(2)(c) of the MPGST Act, as the petition was disposed of on the ground of alternative remedy.

Facts

The petitioner, M/s Tarun Oils Pvt. Ltd., filed a writ petition before the Madhya Pradesh High Court challenging an order dated 04.12.2024 passed by the Appellate Authority and an order dated 28.09.2020 under Section 74 of the MPGST Act. The petitioner also sought to read down Section 16(2)(c) of the MPGST Act to exclude bona fide purchasers. The amount in dispute is not explicitly stated. The procedural history involves the petitioner first approaching the Appellate Authority and then filing the writ petition after an order was passed. The State, through its counsel, informed the Court about the commencement of operations by the GST Appellate Tribunal (GSTAT).

Key Issues

1. Whether the petitioner has an alternative remedy of appeal before the GST Appellate Tribunal (GSTAT) given that it has started accepting appeals? Petitioner's Contention: The petitioner sought to quash the orders passed by the Appellate Authority and under Section 74 of the MPGST Act, and to read down Section 16(2)(c) of the MPGST Act. The petitioner did not explicitly argue on the availability of an alternative remedy but sought direct intervention from the High Court. Revenue/State's Contention: The respondent/State, based on instructions from the Additional Commissioner, GST, Gwalior, contended that the petitioner has an alternative remedy by filing an appeal before the GSTAT, which has commenced accepting appeals. The State relied on the existence of this statutory forum.