2026-VIL-667-CAL
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SGST High Court Cases

GST - Condonation of delay in approaching Statutory Appellate Forum – Violation of Natural Justice – Challenge to ex parte order - The learned Single Judge direction to avail statutory alternative remedy - The petitioner submits that it was deprived of an opportunity to place its case on merits and seeks setting aside of the ex parte order - Whether the High Court should entertain the writ petition notwithstanding the existence of a statutory alternative remedy when the original proceedings and subsequent writ petition were disposed of ex parte - HELD - When an order prejudicial to the writ petitioner has been passed in total violation of the principles of natural justice and where there is no factual dispute but a pure question of law or interpretation is involved, the writ petition may be entertained as an exception to the rule of alternative remedy. In the instant case, from the very inception of the adjudication proceeding, the appellant does not have the opportunity to defend its case as all proceedings were held ex parte - Whether the appellant had any genuine reason for non-appearance ought to be looked into by the appellate forum for appropriate adjudication and an opportunity ought to be granted to the appellant for placing its case on merits. Since no factual dispute has arisen till date, the interests of justice warrant that the appellant be given a fair opportunity to present its case before the statutory appellate forum - The impugned ex parte order is set aside and the petitioner is relegated before the statutory appellate forum for adjudication on merits – The appeal is disposed of
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