2024 (8) TMI 441 - HC - GST

Maintainability of petition - alternative remedy of appeal - Challenge to order passed by the Proper Officer u/s 73 of the GST Act - challenge on the ground that the Proper Officer has not applied its mind to the stand taken before it and as such the order is not a speaking one - principles of natural justice - HELD THAT - Since the petitioner has a remedy of appeal available under the Statute and there are no reason to exercise the jurisdiction under Article 226 of the Constitution. Liberty granted to the petitioner to withdraw the writ petition with liberty to approach the appropriate appellate forum for redressal of his grievances. Petition disposed off.

Summary

The petitioner challenged an order under Section 73 of the GST Act, claiming the Proper Officer did not consider their submissions. The court advised the petitioner to appeal under Section 107 of the Act instead of using Article 226. The petitioner was allowed to withdraw the writ petition and approach the appellate forum for relief.