2025-VIL-1198-ORI
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SGST High Court Cases

GST - Maintainability of Writ Petition challenging order under Section 73 of the CGST Act, 2017, Limitation for filing appeal, Availability of alternative remedy - Whether the writ petition filed by the petitioner challenging the order under Section 73 is maintainable, considering the availability of alternative remedy of appeal under the Act – HELD - The order impugned was passed on 22nd October, 2024, whereas the writ petition was filed on 23rd October, 2025, thereby indicating an inordinate delay of around one year on the part of the petitioner in approaching the Court. The Section 107 of the GST Act provides for an alternative remedy of appeal against any order passed by an adjudicating authority, and the petitioner had not explained the reason for the delay in not availing the statutory remedy - The existence of an alternative remedy is a sufficient ground for the Court to refuse to exercise its jurisdiction under Article 226, unless the unconstitutionality or illegality of the order is so apparent that the Court may interfere - the petitioner had attempted to circumvent the process of alternative remedy only to bypass the rigors of the conditions prescribed for filing an appeal under the GST Act - the present writ petition is not at all “maintainable”, much less “entertainable”. Further, rejection of claim of input tax credit essentially sets up disputed question of fact for adjudication by the authority conferred with power under the statute – The writ petition is dismissed
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