Statutory remedy of appeal should be availed before invoking writ jurisdiction

Last updated: 25 February 2025

Save Share

Quick Summary

The Jharkhand High Court has ruled that a statutory remedy of appeal must be pursued before resorting to writ jurisdiction for Goods and Services Tax (GST) disputes. In a case involving a challenge to a GST demand notice, the court found that the petitioner had an available appeal route under Section 107 of the CGST Act. The court emphasised that complex issues, including those concerning the merits of the case and natural justice, should be addressed through the appellate process.

Court :
Jharkhand High Court

Brief :
The Hon'ble Jharkhand High Court in the case of Sursarita Vanijya (P.) Ltd. v. Principal Commissioner of Central Goods and Services Tax [Writ Petition (T) No. 1598 of 2024 dated September 02, 2024] disposed of the writ petition challenging the GST demand issued in Form GST DRC-07 on the ground that Input Tax Credit ("ITC") had been availed in contravention of Section 16(2)(c) of the Central Goods and Services Tax Act, 2017 ("the CGST Act"), directing the assessee to avail the statutory remedy of appeal under Section 107 of the CGST Act and held that various issues had been pointed out regarding merit as also violation of principle of natural justice.

Citation :
Writ Petition (T) No. 1598 of 2024 dated September 02, 2024

Daily Limit Reached

You have reached your daily limit of 2 Free Judgements

Subscribe to CCI PRO for unlimited access

Why Upgrade to CCI PRO?

No Ads
WhatsApp Community
Daily E-Newsletter
Unlimited Judgements Access
Profile Visitors
Link Social Profiles
Featured Job Posts
Pro Badge
Expert GST Guidance
Unlimited Forum Replies
Download Content in PDF

1 Year PLAN

1999

(Excl. of GST ₹359)

2 Years PLAN

3499

(Excl. of GST ₹629)

BEST VALUE

3 Years PLAN

4999

(Excl. of GST ₹899)

View all CCI PRO benefits

Already a PRO member? Login here for an ad-free experience. 07941056694

Attached File : 671907_5836_sursarita_vanijya_private_limited.pdf

downloaded 359 times

173 Views Comment Share GST Report

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

View Judgements

Comments