GST
Writ petition when appeal is not the right remedy
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Facts
High Courts can hear writ petitions under Article 226 of the Constitution, usually where there is a breach of natural justice, an order without jurisdiction, or where the appeal deadline is missed in special circumstances. Normally the statutory appeal under Sec 107 must be used first.
Provisions and law
- Sec 107(1), CGST Act 2017Appeal to the Appellate Authority within three months of the order
- Article 226, Constitution of IndiaHigh Courts may issue writs, used in tax matters for jurisdiction and natural justice issues
Analysis
A writ is costlier and slower and is not a substitute for appeal on facts. It is useful where, for example, the order was passed without any hearing, or by an officer with no jurisdiction, or where there are parallel proceedings. Take advice from a lawyer early.
Conclusion
- List the procedural or jurisdiction defects in the order
- Check whether the appeal window is still open
- If yes, file the appeal and raise the defects there
- Consider a writ with an advocate only where appeal is not an adequate remedy
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