Case Law Details
Radha Krishan Industries Vs State Of H.P. And Others (Himachal Pradesh High Court)
Conclusion: When a statutory form is created by law for redressal of grievance, a writ petition should not be entertained ignoring the statutory dispensation. Therefore, assessee had not only have efficacious remedy, rather alternative remedy under the GST Act, and therefore, the present petition was not maintainable.
Held: A detection case under section 74 of the Himachal Pradesh GST Act, 2017 and the CGST Act, 2017 read with section 20 of the IGST Act, 2017 was conducted against one of the suppliers of M/s Radha Krishan Industries, by way of search and seizure as provided under section 67 of the HPGST/CGST Acts. After initial inquiry into the matter, evidences of tax evasion were detected, it was found that M/s GM Powertech, Kala-Amb claimed and utilized input tax credit on account of the invoices issued by the fake/fictitious firms without actual movement of goods from the fake firms to various recipients including assessee. Consequently, Officer issued provisional attachment of the payment receivable by assessee. Assessee filed a writ petition under Article 226 of the Constitution of India for quashing the impugned order. It was held that Hon’ble Supreme Court has recognized some exception to the rule of alternative remedy, i.e. where the statutory authority has not acted in accordance with the provisions of the Act or in defiance the fundamental principles of judicial procedure or has resorted to invoke the provisions, which are repealed or where an order has been passed in total violation of the principle of natural justice, but the High Court will not entertain a petition under Article 226 of the Constitution of India, if efficacious remedy is available to the aggrieved person or where the statute under which the action complained of has been taken in mechanism for redressal of grievance still holds the field. Meaning thereby, that when a statutory form is created by law for redressal of grievance, a writ petition should not be entertained ignoring the statutory dispensation. Having said so, assessee had not only have efficacious remedy, rather alternative remedy under the GST Act, and therefore, the present petition was not maintainable.
FULL TEXT OF THE JUDGMENT/ORDER OF HIMACHAL PRADESH HIGH COURT
The instant petition has been filed for the grant of following substantive reliefs:
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