GST | When should a Writ Petition be Filed before the Jurisdictional High Court?

When a statutory remedy is available under Section 107 ibid, can the assessee approach the jurisdictional High Court by means of a writ petition?

The Supreme Court observed[1] that mere existence of a statutory / alternate remedy would not jeopardise the maintainability of a writ petition under Article 226 ibid. A writ petition can be entertained under exceptional circumstances like:

• Breach of fundamental rights;
• Violation of principles of natural justice;
• Excess of jurisdiction; and
• Challenge to the vires of the statute or delegated legislation.

In the instant case, a notice was served by the Department for the alleged non-compliance. Consequently, there was no violation of principles of natural justice. Similarly, no other exceptions stated supra could be established.

[1] Civil Appeal No. 5121 of 2021 dated September 03, 2021