Writ petitions are not maintainable when an alternative remedy exists under statutory provisions, affirming the need for adherence to proper procedural conduct in adjudications.

JUDGMENT :

SANDEEP TANEJA, J.

1. This writ petition has been filed by petitioner seeking following reliefs :

“A. That the writ petition filed by the petitioner may very kindly be allowed and through this writ petition humble request of present petitioner to kindly direct the respondent DGGI agencies in order to release the seized material, documents, and other relevant materials, Tally Software/laptop, handover seized hard cash which was seized from cash counter of present petitioner, seized signed all the cheques, mobile phones, DVR and 1 TB hard disk and other relevant material seized in the name of investigation.

B. The Panchnama (Annex.-3) created by the Department must be quashed and set aside as the Panchnama has been created without following the Section 67 of CGST Act and guidelines of the Panchnama and seizure operation as well as the seizure was suppose to be done by Joint Commissioner but is not followed in current case.

C. That SCN notice (Annex.-4) as well as SCN order (Annex.-9) are supposed to be quashed and set aside because violation of Rule 26 under CGST Rules has been done by generating SCN order manually and issuing one SCN for multiple financial years is also totally contradictory to provisions of law.

D. To direct respondent DGGI agencies in order to hear the present petitioner submissions made before the Commissionerate CGST and conclude the submissions expeditiously as per law and then generate SCN if applicable as per law.

E. Any other appropriate writ order or direction which this Hon’ble Court is please to consider just and proper in the fact and circumstances of the case may kindly also be passed in favour of the petitioner.”

2. Brief facts of the case are that petitioner, a private limited company, is engaged in the business of installing solar panels at residential and commercial buildings. Petitioner is also engaged in supplying of goods related to solar power generating system and solar power based devices.

2.1 Respondents carried out search and seizure proceedings at business premises of petitioner on 12^th April 2024 and 13^th April 2024. During said proceedings, certain material documents and other items were seized and panchnama was prepared on 13^th April 2024. Being aggrieved by action of respondents, petitioner filed a writ petition before this Court bearing D.B. Civil Writ Petition No.16877/2024 seeking issuance of a direction to release seized material and other relevant materials.

2.2 Respondents also issued a show cause notice dated 3^rd August 2024 to petitioner under Section 74 (1) of Central Goods and Services Tax Act, 2017 read with Section 20 of Integrated Goods and Services Tax Act, 2017. During pendency of above-mentioned writ petition, petitioner filed a reply to show cause notice on 11^th October 2024.

2.3 This Hon’ble Court by order dated 12^th November 2024 dismissed the said writ petition with a direction to appellate authority namely the Commissioner, CGST to decide the appeal within a time-limit of 30 days from the date of receipt of certified copy of order.

2.4 Subsequent thereto, petitioner was called for personal hearing on 10^th December 2024. On the said date, petitioner was represented by Mr. Mohit Golechha, C.A. and Mr. Ankit Majumdar, Advocate before the adjudicating authority and submitted additional submissions. Thereafter, adjudicating authority passed order in original dated 31^st December 2024, which is impugned in present petition.

2.5 It is submitted that on 2^nd January 2025 when petitioner approached respondents with set of documents, it came to his knowledge that adjudicating authority had already passed impugned order. Having come to know of impugned order, petitioner addressed a letter dated 21^st January 2025 to the Additional Commissioner requesting for reconsideration and review of order. The said representation was considered and by letter dated 18^th February 2025 issued by Additional Commissioner, it was communicated that the order in original was passed correctly an