Roshan Sharma Vs Deputy Commissioner of Revenue (Supreme Court of India)
The appellant challenged an adjudication order dated 24 July 2024, by which the adjudicating authority, following de novo adjudication pursuant to an earlier order dated 7 May 2024 in M.A.T. 854 of 2024, levied tax, interest and penalty under the C.G.S.T./W.B.G.S.T. Act, 2017. The appellant had approached the High Court against the adjudication order, contending, among other things, that documents concerning movement of goods had been produced, while the Fastag Portal details could not be accessed by the appellant and the Department ought to have provided the necessary information. Grounds concerning the effect of statements made by the supplier during cross-examination were also raised.
The High Court noted that the appellant had an effective and efficacious statutory appellate remedy against the adjudication order. It observed that determining the correctness of the impugned order required adjudication of disputed facts, including matters disputed and denied by the Department. The High Court held that the appellate authority could assess the factual position, call for records if necessary, and direct its office to access the Fastag Portal. It therefore declined to exercise discretion in the writ proceedings and held that the appellant should not bypass the statutory appellate remedy.
