High Court Dismissal of CGST Writ Petition with Tribunal Appeal Directive

The Himachal Pradesh High Court Dismissed the writ petition from Ultra Drugs Pvt. Ltd., saying the company could just appeal to the GST Tribunal instead. The judges said Ultra Drugs can go ahead and file that appeal, and told the authorities to refund the money the company had already deposited so they have no trouble moving forward.

Ultra Drugs Pvt. Ltd. went to the High Court, challenging an order against them under the CGST Act. During the case, they had already paid up the tax amount the authorities demanded.

The Main Issue Can you file a writ petition in the High Court when there is already another way to appeal, like with the GST Tribunal, as laid out in Section 112 of the CGST Act?

Court Observation, Because the GST Appellate Tribunal is now up and running, Ultra Drugs has a clear path to appeal. So, The High Court decided it should not step in. They also looked at Ultra Drugs’ request to get back the money they had put down.

The High Court closed the writ petition. The judges made it clear Ultra Drugs is free to appeal to the GST Tribunal. On top of that, they ordered the government to give back the deposited money (plus interest) so Ultra Drugs can use it for the appeal process. 

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