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MANISH CHOUDHURY
Marjina Bibi – Appellant
Versus
State Of Assam – Respondent
JUDGMENT :
The petitioner in the present writ petition, preferred under Article 226 of the Constitution of India, has assailed an Order-in-Original dated 11.09.2024 passed under Section 74 of the Central Goods and Services Tax [CGST] Act, 2017/Assam Goods and Services [AGST] Act, 2017 for the period : April, 2022 – March, 2023 and a Summary of the Order dated 11.09.2024 in Form GST DRC-07 under Rule 142[5] of the corresponding Rules by the respondent no. 4. A direction has also been sought for not to give effect to the impugned Order-in-Original dated 11.09.2024 and the Summary of the Order dated 11.09.2024.
2. The petitioner no. 2 carries out her business in coal under the name and style of petitioner no. 1 with a Certificate of GST Registration no. 18DQKPB5879R1R. The petitioner has averred that the petitioner is entitled to Input Tax Credit [ITC] in respect of purchase of coal under the provisions of the Central Goods and Services Tax [CGST] Act, 2017/Assam Goods and Services [AGST] Act, 2017. The petitioner has contended that all the refunds were duly sanctioned and disbursed after causing full enquiry and the respondent no. 4 is the jurisdictional officer in so far as causing en
The court emphasized the necessity of exhausting statutory remedies before seeking writ relief under Article 226.
The court affirmed that when a statutory remedy exists, a writ petition under Article 226 is not typically entertained unless exceptional circumstances are demonstrated.
The court affirmed that a statutory remedy under Section 107 of the CGST Act exists, thus not entertaining the writ petition under Article 226.
The court affirmed that alternative remedies must be exhausted before seeking writ relief, particularly in tax recovery matters, emphasizing jurisdictional compliance.
The court emphasized that while an alternative remedy is available, the High Court has the discretion to entertain a writ petition. The court also highlighted that the availability of an alternative ....
Payments made under protest can count as valid pre-deposits under Section 107 of the GST Act, ensuring equitable relief and proper adjudication in tax disputes.
Proceedings under Section 74 of the CGST Act cannot be initiated without evidence of fraud or misstatement if prior proceedings under Section 73 have been concluded.
The High Court affirmed that the issuance of a consolidated SCN for multiple financial years under the CGST Act is permissible, emphasizing the requirement of statutory compliance and the importance ....
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