Gujarat HC Rejects GST Writ, Directs Taxpayer to Avail Appellate Tribunal Remedy

The petitioner challenged a GST demand order passed under Section 74 of the CGST Act, along with the appellate order under Section 107 and the underlying show cause notice. The writ petition sought the quashing of all proceedings on factual and legal grounds.

The High Court questioned the maintainability of the writ petition in light of the alternative statutory remedy of appeal before the GST Appellate Tribunal. The petitioner argued that filing before the Tribunal was not yet fully streamlined and that legal issues warranted High Court interference. The Revenue relied on a Central Government notification extending the time limit for filing appeals before the Tribunal up to 30.06.2026.

Main Issue: Whether the High Court should entertain a writ petition against GST adjudication and appellate orders when an effective statutory remedy of appeal before the GST Appellate Tribunal is available.

HC Ordered: The Gujarat High Court dismissed the writ petition, holding that the availability of an alternative statutory remedy bars the exercise of writ jurisdiction. The Court observed that the GST Appellate Tribunal is already constituted, and the extended limitation period enables the petitioner to file an appeal.

The Court found no jurisdictional error or inherent lack of authority in the impugned orders and held that all factual and legal contentions can be appropriately examined by the Tribunal.