Super Service Point Vs Union of India & Ors. (Gujarat High Court)
The Gujarat High Court dismissed a writ petition challenging GST proceedings initiated under Section 74 of the Goods and Services Tax Act, 2017. The petitioner sought quashing of a consolidated show cause notice, the summary notice, the Order-in-Original dated 23.01.2025, and the consequential demand order in Form GST DRC-07. The primary contention was that the adjudicating authority ought to have passed separate orders instead of a consolidated order covering the GST period from July 2017 to March 2022.
Read SC Judgment in this Case: SC Allows Withdrawal of SLP, Grants Liberty to File GST Appeal Under Section 107
The Court noted that the petitioner had an alternative efficacious statutory remedy available under Section 107 of the GST Act by way of an appeal before the appellate authority. Reliance was placed on the decision of the Supreme Court of India in Assistant Commissioner of State Tax v. Commercial Steel Limited, which reiterates that although the existence of an alternative remedy does not absolutely bar a writ petition under Article 226, such petitions should ordinarily not be entertained unless exceptional circumstances are demonstrated. These exceptions include breach of fundamental rights, violation of principles of natural justice, excess of jurisdiction, or challenge to the vires of the statute.
