Sodhani Sweets Private Limited Vs Joint Commissioner (Rajasthan High Court)
In a recent decision, the Rajasthan High Court dismissed a writ petition filed by Sodhani Sweets Private Limited challenging the imposition of 18% GST on popular Indian snacks like samosa and kachori. The court directed the petitioner to approach the First Appellate Authority instead, emphasizing the need to exhaust alternative legal remedies before invoking writ jurisdiction.
Background of the Case
Sodhani Sweets Private Limited, a well-known sweet shop in Rajasthan, filed a writ petition against the order dated December 29, 2023, which imposed an 18% GST rate on samosa and kachori. The petitioner argued that the rate was exorbitant and unjustified, especially given that these items are affordable snacks consumed widely across India. They contended that the GST rate was contrary to the decisions of the GST Council, making the order beyond the jurisdiction of the assessing authority.
Preliminary Objection by Respondents
The respondents, represented by the Joint Commissioner, raised a preliminary objection to the writ petition, arguing that Sodhani Sweets should have first approached the First Appellate Authority as per the GST Act. They pointed out that the petitioner had a clear and adequate remedy available under the law, with a minimal filing fee of Rs. 3,20,000/-. Additionally, they cited a Supreme Court judgment in the Godrej Sara Lee Ltd. case, which set a precedent that writ petitions should not be entertained when an alternative remedy exists unless certain exceptional conditions are met.
