Article 226 Cannot be Used to Frustrate Statutory GST Appeal Mechanism: Jharkhand High Court

The Jharkhand High Court refused to entertain a writ petition challenging a GST adjudication order passed nearly five years after issuance of the show cause notice, holding that the petitioner must first avail the statutory appellate remedy.

A Bench of Chief Justice M.S. Sonak and Justice Rajesh Shankar observed that Article 226 jurisdiction cannot ordinarily be invoked to bypass the statutory framework under GST laws.

The petitioner had argued that the prolonged delay rendered the adjudication invalid and also cited financial hardship in meeting pre-deposit requirements.

However, the Court held that disputed factual and legal issues are better examined by the appellate authority rather than through writ proceedings.

[Sujata Udit Builders Pvt. Ltd. v. Chief Commissioner, Central Goods & Service Taxes & Central Excise]