2026-VIL-843-BOM
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SGST High Court Cases

GST - Maintainability of writ petition when alternate statutory remedy of appeal is available - The Petitioner challenged the Order-In-Original disallowing Input Tax Credit and levying tax and penalty - The Petitioner contended that the order was passed in violation of principles of natural justice as seized documents were not made available to it before passing the order - Whether principles of natural justice violation constitutes exceptional case to depart from requirement to exhaust statutory remedies – HELD - The impugned Order is appealable before the Commissioner (Appeals) under Section 107 of CGST Act. As per precedents of Hon'ble Supreme Court High Courts should not entertain Writ Petitions under Article 226 when alternate and efficacious remedies under statute are available. Exceptional cases to depart from this principle must be made out with proper pleadings and material on record - The petitioner has failed to specifically state which documents were not supplied to it and what prejudice was caused. The grievance regarding non-supply of documents is addressed in the impugned order which records that relied upon documents were forwarded to Petitioner's email ids on 28th June 2025 and again on 4th February 2026 - Mere bald assertions without particularization and proper pleadings are insufficient to attract extraordinary jurisdiction of the Court. Taking refuge under natural justice in every case as sheet anchor cannot justify filing writ petition without justification in manner law mandates. No exceptional case is made out warranting departure from settled judicial principle of exhausting statutory remedies - The Writ Petition is not maintainable and dismissed
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