Writ Petition Dismissed – Remedy Lies in GST Appeal Process

Case Details:

• Case Title: Anand Sales Enterprises & Anr. vs. Assistant Commissioner, State GST

• Court: High Court of Chhattisgarh, Bilaspur

• Petition No.: W.P.(T) No. 68 of 2025

• Date of Judgment: 30 April 2025

• Relevant Sections: Section 74(9), Section 75(4), Section 107 CGST/Chhattisgarh GST Act, 2017

• Category: Principles of Natural Justice / Appeal Maintainability

Facts of the Case

(Para 2)

• Petitioners challenged an order dated 29.01.2025 passed under Section 74(9) of the CGST/Chhattisgarh GST Act, 2017 demanding ₹2,48,454/- to be deposited within 90 days.

• A summary SCN dated 05.08.2024 was replied to on 09.10.2024. In the GST portal, the petitioner opted for a personal hearing.

• Petitioners alleged that no personal hearing was granted and their reply was not considered, violating Section 75(4) and principles of natural justice.

Questions in Consideration

(Para 2, 3, 4)

1. Whether the writ petition is maintainable despite an alternative statutory appeal remedy under Section 107 of the Act.

2. Whether non-grant of a personal hearing despite request amounts to a violation of Section 75(4) justifying writ jurisdiction.

Observations of the Court

(Para 6)

• Though there is no absolute bar to entertaining a writ despite alternate remedy, it is discretionary.

• The impugned order is appealable under Section 107 with a pre-deposit of 10% of the disputed tax.

• Grounds raised (violation of Section 75(4)) can be effectively addressed by the appellate authority.

Judgment of the Court

(Para 6 & 7)

• The Court declined to exercise writ jurisdiction given the availability of an effective alternative remedy.

• Writ petition dismissed, with liberty to approach the appellate authority under Section 107 of the Act.

Between Fine Lines

• If a GST order is appealable under Section 107, the High Court may refuse to entertain a writ.

• Even alleged violations of natural justice like non-grant of personal hearing can be taken up in appeal.

• Writ jurisdiction remains discretionary and is exercised only in exceptional circumstances.

• Pre-deposit requirement under Section 107(6) must be complied with to pursue appeal.

• The petitioner’s remedy lies before the Joint Commissioner (Appeals) rather than the High Court.

Summary of Referred Cases

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