Arham Infra Developers AOP Vs Union of India & Ors. (Supreme Court of India)
The Supreme Court of India dismissed two writ petitions filed by Arham Infra Developers AOP challenging assessment orders issued by the Assistant Commissioner, CGST & Central Excise, Nashik-I Division. The Court reaffirmed the principle that writ petitions under Article 226 of the Constitution cannot be used to bypass statutory remedies available under tax law, particularly the appellate mechanism under Section 107 of the Central Goods and Services Tax (CGST) Act, 2017.
The petitions assailed assessment orders dated 27 and 31 January 2025. The petitioners contended that they had no alternative or efficacious remedy other than filing writ petitions, a claim the Court found to be factually incorrect and legally untenable. The bench noted that the petitioners failed to provide any justification for not availing of the appeal process prescribed under the CGST Act.
Counsel for the petitioners argued that the issue had already been settled by an earlier Supreme Court decision in Civil Appeal (D) No. 33259 of 2018, where the Court had dismissed an appeal against a CESTAT order involving similar issues. He also cited the Bombay High Court’s decision in Nirmal Lifestyle Developers Pvt Ltd vs Union of India and Writ Petition No. 7135 of 2024, where writ petitions were entertained despite alternate remedies.
