2020 (2) TMI 1046 - HC - GST

Determination of rate of tax on dry coconut (copra) - Maintainability of writ petition - appeal provided under the Integrated Good Service Tax Act read with Section 107 of the Central Goods Service Tax Act 2017 - HELD THAT - The petitioner failed to show as to how the order impugned is without jurisdiction so as to call for interference in extraordinary writ jurisdiction of this Court. In view of the fact that efficacious remedy by way of appeal has been provided and in view of the fact that determination of rate of tax on dry coconut (copra) impugned in the present writ petition depends upon numerous disputed questions of facts this Court is not inclined to interfere under Article 227 of the Constitution of India. Petition dismissed.

Summary

The High Court of Rajasthan dismissed a writ petition challenging an order dated 17.07.2019. The court stated that an appeal under the Integrated Goods Service Tax Act is available and declined to interfere under Article 227 of the Constitution of India due to disputed factual questions regarding the determination of tax rate on dry coconut. The writ petition was deemed to have failed, and the stay application was dismissed.