Case Law Details
Paarabhu Dayal Jajoo Vs Deputy Commissioner (Calcutta High Court)
In the case of Paarabhu Dayal Jajoo vs Deputy Commissioner, the Calcutta High Court addressed the importance of alternative remedies under the WBGST Act, 2017. This ruling sheds light on the adherence to proper procedural steps before resorting to writ petitions, emphasising the value of available appeal routes under the Act and the necessity to uphold natural justice principles.
In the given case, the petitioner challenged an appealable order issued under Section 74 of the WBGST Act, 2017, on grounds of a violation of the principle of natural justice, alleging that no opportunity for personal hearing was provided. Notably, the writ petition was filed more than a year after the order was passed, and without seeking recourse to appeal against the order.
The High Court observed the petitioner’s conduct, including the lack of response to a show-cause notice and not filing an appeal within the prescribed period. The court highlighted the availability of an alternative remedy by way of appeal under the GST Act, indicating the petitioner’s deviation from the appropriate legal process.
The ruling of the Calcutta High Court in the case of Paarabhu Dayal Jajoo vs Deputy Commissioner emphasises the importance of adhering to established procedures and utilising alternative remedies under the GST Act before turning to writ petitions.
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