High Court Directs Assessee to Avail Statutory Remedies:

Md Akhtar Ansari is proprietor of M/s Indian Associates who approached the Jharkhand High Court challenging a show-cause notice dated November 25, 2024, certain other notices, and a summary order dated February 19, 2025, passed under Section 73(9) of the Jharkhand Goods and Services Tax Act, 2017. The petitioner sought judicial intervention under Article 226 of the Constitution of India against the proceedings.

The HIgh Court observed that the petitioner had failed to establish that the notices were without jurisdiction so as to justify invoking the exceptional jurisdiction of the High Court.

The Court relied on Special Director Vs Mohd. Ghulam Ghouse Case, observing that a writ petition should not ordinarily be entertained merely because a party challenges a show-cause notice. Referring to Thansingh Nathmal Vs Superintendent of Taxes Case, the Court observed that the High Court's writ jurisdiction should not ordinarily be invoked by bypassing an available statutory remedy.

Applying these principles, the Jharkhand High Court dismissed the writ petition, holding that no exceptional circumstances had been established to justify bypassing the statutory remedies available under the GST law.