Sagar Ghosh v. Deputy Commissioner, State GST & Ors.
Calcutta High Court (Circuit Bench at Jalpaiguri) | WPA 1197 of 2026 | Citation: - 2026 TAXSCAN (HC) 1230. | Decided on 31.07.2026 |
Background:
The Petitioner challenged the adjudication order passed under Section 74 of the WBGST/CGST Act and the consequential recovery proceedings. The principal contention was that the proceedings had been initiated and adjudicated by an officer of the State GST Bureau of Investigation who allegedly lacked jurisdiction to issue the show cause notice and pass the adjudication order. Although the GST Appellate Tribunal had become functional, the Petitioner invoked the writ jurisdiction of the High Court, contending that the dispute involved pure questions of jurisdiction.
Issues:
Whether the existence of an alternative remedy before the GST Appellate Tribunal bars the High Court from entertaining a writ petition where the challenge is based on the jurisdiction and competence of the adjudicating authority?
Court's Decision
The High Court held that although an effective statutory remedy before the GST Appellate Tribunal is ordinarily available, a writ petition is maintainable where it raises a pure jurisdictional issue questioning the competence of the authority to initiate or adjudicate proceedings. Since the petitioner had specifically challenged the authority of the Bureau of Investigation officer to exercise adjudicatory powers under Section 74, the Court entertained the writ petition. The adjudication order, appellate order, and consequential recovery proceedings were set aside, and the matter was remanded to the adjudicating authority to first decide the jurisdictional objection and thereafter adjudicate the case afresh after granting the petitioner an opportunity of hearing.