Writ Petition Dismissed for Availability of Statutory Appeal under GST

Case Title: Upendra Mahato v. Union of India & Ors.
Court: High Court at Calcutta (Constitutional Writ Jurisdiction – Appellate Side)
Petition Number: WPA 31078 of 2024
Date of Judgment: 29.04.2025
Relevant Sections: Section 73, Section 65(6), Section 161 of the CGST/West Bengal GST Act, 2017
Category of Dispute: GST Adjudication – Challenge to Assessment Order without Availing Statutory Appeal

Facts of the Case (Para 2–4)

• The petitioner, a registered GST taxpayer, was issued a show cause notice (SCN) under Section 73 on 18.09.2023 for the tax period July 2017–March 2018.

• Petitioner submitted a reply on 15.12.2023, but the order-in-original was already passed on 14.12.2023. The demand was uploaded in Form DRC-07 on 20.12.2023.

• Petitioner filed a rectification application under Section 161 on 26.01.2024, contending that his reply and audit compliance (Form DRC-03) were not considered.

• The rectification was rejected, leading to the filing of this writ petition.

Question(s) in Consideration (Para 5–6)

1. Whether the assessment order passed without considering the reply and without granting personal hearing is valid.

2. Whether rectification under Section 161 was maintainable in such circumstances.

3. Whether the writ petition is maintainable when the petitioner had an alternate statutory remedy of appeal.

Observations of the Court (Para 7)

• The SCN dated 08.09.2023 required reply by 09.10.2023, but petitioner filed reply only on 15.12.2023, much beyond time.

• The rectification application filed in January 2024 did not raise grounds of “lack of hearing” or “defective SCN” – hence such pleas before Court were treated as an afterthought.

• Section 161 cannot be invoked to revisit the merits of the case; it is only for correction of errors apparent on record.

• The petitioner had an alternative remedy of appeal under the Act but chose not to pursue it.

Judgment of the Court (Para 7–8)

• The Court held that the petitioner cannot bypass statutory appeal mechanism and directly invoke writ jurisdiction.

• Since no valid ground for rectification under Section 161 existed, and the writ was filed belatedly, the petition was dismissed.

• Writ petition dismissed without costs.

Between Fine Lines

• GST orders must be challenged through statutory appeals, not by writ petitions.

• Delayed responses to SCN weaken the taxpayer’s case.

• Section 161 rectification is not a substitute for appeal—it only covers clerical/obvious errors.

• Courts discourage bypassing adjudication hierarchy under GST.

• Writs are maintainable only when statutory remedies are inadequate or violated principles of natural justice.

Summary of Referred Cases

(No external judicial precedents were referred to in this judgment. The case was decided on facts and statutory interpretation.)

Disclaimer – “The above summary is for academic purpose only; not formal legal opinion. Seek professional opinion before application. Author or publisher or website shall not be responsible for any usage in any form.”