M/s AKASH ROOFING v. UNION OF INDIA & ORS

Introduction

This judgment of the Kerala High Court reiterates the limited scope of writ jurisdiction where an effective statutory remedy is available under the GST law. The Court held that once the constitutional validity of Section 174(2) of the CGST Act, 2017 has already been upheld by a Division Bench, an assessee cannot repeatedly invoke writ jurisdiction to challenge the same provision while simultaneously bypassing the statutory appellate mechanism against an assessment order.

The Court further observed that where the assessee failed to submit objections to the show cause notice on merits despite being granted an opportunity, the proper course was to pursue the statutory appeal against the assessment order rather than filing successive writ petitions.