M/s Kai International Private Ltd., Rourkela v. Commissioner of CT & GST, Odisha, Cuttack & Others

Introduction

This judgment examines the scope of the High Court’s writ jurisdiction where a taxpayer challenges the classification of a transaction under the GST law after the First Appellate Authority has passed an order under Section 107. The principal controversy was whether the export of iron ore fines containing more than 57% Fe constituted a mere supply of goods or a composite supply involving both goods and services.

The petitioner sought to invoke the writ jurisdiction under Article 226 to challenge the appellate order. However, the Orissa High Court held that determination of the nature of supply involves appreciation of factual and legal issues, which falls within the exclusive domain of the statutory fact-finding authorities under the GST Act. Relying on the Supreme Court’s decision in Radha Krishan Industries v. State of Himachal Pradesh, the Court declined to entertain the writ petition and directed the petitioner to pursue the statutory remedy before the GST Appellate Tribunal.