Bekem Infra Projects Pvt. Ltd. Vs Deputy Commissioner of State Tax And Another (Bombay High Court)
Bombay High Court dismissed the writ petition filed by Bekem Infra Projects Pvt. Ltd. challenging a GST adjudication order passed under Section 73(9) of the CGST Act, 2017. The petitioner contended that the order was issued without granting an opportunity for a hearing, violating principles of natural justice. They also argued that their request for additional time to respond to the show cause notice had been denied. However, the court held that the petitioner had a statutory remedy available under Section 107 of the CGST Act, which allows for an appeal before the appropriate authority. Since statutory remedies must be exhausted before invoking the High Court’s extraordinary jurisdiction under Article 226 of the Constitution, the court found no basis to intervene.
The court acknowledged the petitioner’s grievance regarding the alleged procedural lapse but maintained that such issues could be raised before the appellate authority. Emphasizing the importance of the statutory appeal process, the court ruled that the availability of an alternative remedy barred the exercise of its discretionary jurisdiction. The petition was dismissed, granting the petitioner the liberty to pursue the statutory appeal. This judgment reinforces the principle that High Courts should refrain from intervening in tax disputes when an effective remedy exists within the framework of the GST Act.
