RSH Amit Realty Development LLP & Anr. Vs Deputy Commissioner of Revenue (Calcutta High Court)
Alternative Remedy before GSTAT to be Exhausted Despite Allegation that Adjudication Travelled Beyond SCN: Calcutta High Court
The Calcutta High Court refused to entertain a writ petition challenging an appellate order dated 9 December 2025 passed under Section 107 of the WBGST/CGST Act, 2017, arising from a determination under Section 73 dated 24 February 2025. The petitioners alleged that the adjudication travelled beyond the show cause notice and was therefore without jurisdiction. The Court noted that the petitioners had already pursued the statutory appeal and had a further appellate remedy before the Appellate Tribunal. Although the Tribunal had been constituted, it had not yet started hearing matters. The Court also noted that the time to file an appeal had been extended by notification dated 17 September 2025 until 30 June 2026 for orders communicated before 1 April 2026, and that the statutory pre-deposit had been reduced from 20% to 10% of the disputed tax. Holding that an alternative remedy remained available and the appeal period had not expired, the Court declined to examine the issues at the writ stage and left them open for consideration by the Appellate Tribunal. It directed that, if an appeal was filed within the prescribed period, recovery of the demand would not be made until expiry of that period, subject to Section 78 and the specified revenue-interest exception.
