2026-VIL-840-MEG
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SGST High Court Cases

GST - Assessment based on Seized Documents - Maintainability of Writ Petition - During an inspection, notepads containing rough estimates and cash memos were seized. Authorities treated these rough estimates as sales memos and issued a demand for tax, interest - The petitioner petition alleging violation of natural justice, arguing that the same officer who authorized the inspection later heard the appeal as Appellate Authority - Whether the High Court should exercise jurisdiction under Article 226 of the Constitution to quash the assessment order when the statutory machinery provides for appeal - HELD - The GST Act provides a complete self-contained appellate machinery. When a statute creates a right and provides a special forum for its enforcement, the machinery created by the statute must ordinarily be resorted to - The High Court should not entertain a writ petition under Article 226 when an alternative remedy is available through statutory machinery which provides an equally efficacious remedy - The allegation of violation of natural justice has not been established as authorization for inspection is distinct from adjudicatory functioning and no material evidence of bias has been placed. The actions taken by the Proper Officer under Section 2(91) read with Sections 3 and 5 of the CGST Act, 2017 cannot be held irregular or illegal - The dispute in the instant case is essentially factual in nature, involving examination of whether the seized notepads represent actual suppressed sales or were mere estimates, whether the goods fall within 5 to 12 percent slab or 18 percent slab, and whether bank deposits and GST returns can be reconciled with seized materials. These questions require elaborate examination and appreciation of documentary and testimonial evidence and cannot be decided purely on questions of law - The principle that writ jurisdiction should not be exercised merely because it is lawful to do so. The statute provides for alternate remedies in the form of appeal before the GSTAT - The writ petition is dismissed. However, the petitioner is permitted to take recourse to alternate remedy for appeal before the GST Appellate Tribunal – The petition is dismissed
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