The Hon’ble High Court of Calcutta vide its order dated 10.06.2022 in the matter of Imax Infrastructure Private Limited Vs. The Deputy Commissioner, Directorate of Revenue Intelligence and Enforcement, Government of West Bengal & Ors. in WPA 9752 of 2022, stayed the impugned order observing that alternative remedy is not always a bar where an order or action of an officer is without jurisdiction or there is violation of principles of natural justice.
The Petitioner has filed the present writ petition challenging the order dated 3rd March 2022 passed by the Deputy Commissioner of Revenue, Directorate of Revenue Intelligence and Enforcement passed under Section 74(9) of the State GST Act, on the ground that the same is without jurisdiction as he cannot act as an officer under the State GST Act.
- That to support its stand, Notification dated 12th February 2019 was relied upon on the behalf of the petitioner.
- On the other hand, defending the jurisdiction of the DRI officer, Section 4, Section 5 of the State GST as well as notification dated 8th March, 2019 and 29th March, 2019 was relied upon on the behalf of the respondent. The maintainability of writ petition was also in question on the ground of availability of alternative remedy of appeal.
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