S. N. Tiwari Vs Union of India and Others (Calcutta High Court)
Calcutta High Court, in S. N. Tiwari vs. Union of India & Others, dismissed a writ petition challenging an order passed by the Superintendent (Range-III), Andaman and Nicobar Division, Haldia CGST & CX Commissionerate on December 7, 2023. The petitioner argued that the show cause notice (SCN) was improperly served and contested that while the notice was issued under Section 73 of the Central Goods and Services Tax Act, 2017 (CGST Act), the order was passed under both Sections 73 and 74. Additionally, concerns were raised regarding the manner of serving the SCN.
The respondent’s counsel countered the claims, citing Section 169 of the CGST Act, which lays down the modes of serving notices under the Act. The Court, after reviewing the relevant provisions, observed that Section 107 of the CGST Act provides a statutory appeal mechanism against any order passed under the Act. Since an alternative remedy was available, the Court declined to entertain the writ petition.
Relying on the principle established in Assistant Collector of Central Excise vs. Dunlop India Ltd. (1985 AIR 330) and CIT vs. Chhabil Dass Agarwal (2013) 1 SCC 602, the Court reiterated that writ jurisdiction should not be invoked when an effective alternative remedy exists. The Court permitted the petitioner to file an appeal under Section 107 within two weeks, directing the appellate authority to decide the matter on merits without raising objections on limitation and to conclude proceedings within twelve weeks.
