2025-VIL-711-GUJ
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SGST High Court Cases

GST - Maintainability of Writ Petition, Principles of Natural Justice - Petitioner challenge the impugned order on the grounds of violation of principles of natural justice, contending that the Adjudicating Authority relied on a verification report from the Jurisdictional Range Officer that was never served to the petitioner – Petitioner argued that the final order traveled beyond the scope of the SCN, confirming a significantly higher demand on grounds not fully detailed in the notice, and that there were procedural lapses - Whether a writ petition is maintainable against an Order-in-Original passed under the GST Act when a statutory and efficacious appellate remedy is available - HELD - While the petitioner has framed the challenge on the grounds of violation of principles of natural justice and the adjudicating order exceeding the scope of the SCN, these are essentially contentions that can and should be raised before the statutory Appellate Authority - though the petitioner has tried to raise that there is a violation of principles of natural justice, such alleged violation of principles of natural justice is not forthcoming - the petitioner’s arguments, which it termed "technical pleas," regarding the non-provision of an Audit report or reliance on an undisclosed verification report, do not constitute such exceptional circumstances that warrant bypassing the statutory appeal mechanism. Section 107 of the CGST Act provides for a robust appellate process where the Appellate Authority is fully empowered to assess facts, appreciate material on record, and even conduct further inquiries. All grievances raised by the petitioner, including factual disputes and alleged procedural irregularities, fall squarely within the jurisdiction of the Appellate Authority – The writ petition is disposed of it granting liberty to the petitioner to avail the alternative statutory remedy of appeal – Ordered accordingly
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GST changes in July '25
By Vivek Jalan

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