Petition is not maintainable, since the writ petitioner has not only efficacious remedy, rather alternative remedy under the GST Act

Last updated: 20 January 2021

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The Himachal Pradesh High Court has dismissed a writ petition filed by M/s Radha Krishan Industries. The court ruled that the petition was not maintainable because an alternative and efficacious remedy exists for the petitioner under the Goods and Services Tax (GST) Act. Therefore, the High Court declined to interfere with the matter through a writ petition.

Court :
Himachal Pradesh High Court

Brief :
The instant petition has been filed for the grant of following substantive reliefs:

Citation :
CWP No. 5648 of 2020

IN THE HIGH COURT OF HIMACHAL PRADESH AT SHIMLA
CWP No. 5648 of 2020
Reserved on : 29.12.2020
Decided on : 1 .1.2021

M/s Radha Krishan Industries ....Petitioner.

Versus

State of H.P. and others
…Respondents.

Coram
The Hon’ble Mr. Justice Tarlok Singh Chauhan, Judge.
The Hon'ble Ms Justice Jyotsna Rewal Dua, Judge.

1 Whether approved for reporting?. yes

For the petitioner: Mr. Puneet Bali, Sr. Advocate with
Mr. Jyotirmay Bhatt, Advocate.

For the respondents: Mr. Ajay Vaidya, Sr. Addl. A.G.

Tarlok Singh Chauhan, Judge

The instant petition has been filed for the grant of following substantive reliefs:

a) Issue a writ petition under Article 226 of the Constitution of India in the nature of Certiorari quashing impugned orderdated 21.10.2020 (Annexure P-1) passed by the Commissioner, respondent No.2 delegating his powers absolutely, being inter alia, illegal, arbitrary, misconceived, erroneous and even violative of principles of natural justice, equity and fair play.

b) Issue a civil writ petition under Article 226 of the Constitution of India in the nature of certiorari quashing the proceedings initiated by the respondent No.3 under section 83 by provisionally attaching the amount receivable by the petitioner from its customer while issuing Form DRC-22 to M/s Deepak International Limited vide Memo No. EXN-JCSTE/SEZParwanoo/2020-21/1171 dated 28.10.2020 (Annexure P-2) and to M/s Fujikawa Power vide Memo No. EXN-JCSTE/SEZParwanoo/20209-21/1167 dated 28.10.2020 (Annexure P-3) being inter alia, illegal, arbitrary, misconceived, erroneous and even violative of principles of natural justice equity and fair play.

To know more in details find the attachment file

FAQ :

The petition was dismissed because the High Court found that an alternative and efficacious remedy was available to the petitioner under the GST Act, making the writ petition non-maintainable.

It means the court will not hear the case because there is a more appropriate legal avenue available for the petitioner to pursue their grievance, in this instance, under the GST Act.

The petitioner sought to quash an order delegating powers by the Commissioner and to quash proceedings initiated for the provisional attachment of amounts receivable by the petitioner.

The alternative remedy is available under the Goods and Services Tax (GST) Act.