TMI Blog2021 (8) TMI 966X X X X Extracts X X X X X X X X Extracts X X X X ..... rtificate or any other document, either on its own motion or where such error is brought to its notice by any officer appointed under this Act or an officer appointed under the State Goods and Services Tax Act, etc. In both way, the petitioner has got alternative appeal remedy or remedy of review to rectify the error under Section 161 of the Act as stated supra. While that being so, in view of the settled legal position, where except under two exceptions for want of jurisdiction and violation of principles of natural justice, writ petitions are not entertained without exhausting the appeal remedy, especially, in respect of revenue matters (tax matters), the hierarchy of forums by way of appeals as has been provided, the assessee / petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ently on the face of the record, and in such case of error, if appeal is filed, there may not be some proper interpretation and therefore, justice may not be rendered to the petitioner. Therefore, learned Counsel wants to justify the act of the petitioner to approach this Court, without availing the appeal remedy as has been provided under the provisions of the Central Goods and Service Tax Act, 2017. 4.However, learned Counsel for the respondent vehemently contended that as against the impugned order which is the order-in-original, appeal is provided under Section 107 of the Act and in this context, learned Counsel relied upon the following averments in the counter affidavit: 16.It is submitted that the petitioner has stated that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ings for the balance amount shall be deemed to be stayed. As such the petitioner has appellate remedy to the impugned order, on filing of which they got stay of recovery proceedings. Thus the claim of the petitioner is without any legal basis and it is an undue charge on the Department, which is highly condemnable. Therefore, it is humbly prayed that this Hon'ble Court may be pleased to dismiss the writ petition filed by the petitioner with cost and thus render justice. 5.The learned Counsel also placed reliance on the following averments in the counter affidavit: 3.It is submitted to the notice of the Hon'ble High Court that the present writ petition has been filed against the order-in-original dated 03.06.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e provisions of the statute. There are decisions of this Court where these provisions have been interpreted. In any case, when there is no challenge to the validity of any statutory provision, we see no reason as to why a writ petition should have been filed bye-passing the alternative remedy which is provided under the statute. On this short ground we dismiss this appeal, vacate the interim orders, direct the payment of the balance amount of duty along with interest @ 15% per annum with yearly rests. The Hon'ble High Court of Kerala in its recent decision dated 23.06.2020 in the case of Abdul Saleem A.I. Vs. State Tax Officer, SGST Dept, Kalamassery as reported in 2020 (38) GSTL 590 (Ker) has held that Writ jurisdiction ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or notice or certificate or any other document, either on its own motion or where such error is brought to its notice by any officer appointed under this Act or an officer appointed under the State Goods and Services Tax Act, etc. 8.Therefore, in both way, the petitioner has got alternative appeal remedy or remedy of review to rectify the error under Section 161 of the Act as stated supra. While that being so, in view of the settled legal position, where except under two exceptions for want of jurisdiction and violation of principles of natural justice, writ petitions are not entertained without exhausting the appeal remedy, especially, in respect of revenue matters (tax matters), the hierarchy of forums by way of appeals as has been pro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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