Alternative Remedy before GSTAT to be Exhausted Despite Allegation that Adjudication Travelled Beyond SCN

Last updated: 13 August 2026

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The Calcutta High Court has ruled that a writ petition should not be entertained if a statutory appeal remedy before the GST Appellate Tribunal (GSTAT) is available, even if the petitioner claims the original adjudication order went beyond the show cause notice. The court emphasised that alternative remedies must be exhausted first. Although the GSTAT had not yet commenced hearings, the court noted that the time limit for filing appeals had been extended, making it inappropriate to intervene at this stage.

Court :
High Court at Calcutta

Brief :
The Hon'ble High Court at Calcutta in the case of RSH Amit Realty Development LLP &Anr. v. The Deputy Commissioner of Revenue, State Tax, Ballygunge Charge & Ors. [WPA 29673 of 2025 order dated April 27, 2026] held that where the assessee had already availed the appellate remedy under Section 107 of the CGST/WBGST Act and a further statutory remedy before the GST Appellate Tribunal ("GSTAT") remained available, the writ court ought not to entertain the challenge even though the assessee alleged that the adjudication order under Section 73 travelled beyond the show cause notice and was therefore without jurisdiction.

Citation :
WPA 29673 of 2025 order dated April 27, 2026

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Attached File : 671907_6085_rsh_amit_realty_development_llp_and_anr.pdf

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Judgement posted by

Bimal Jain

Service

FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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