Writ appeal dismissed; assessee relegated to statutory appellate remedy where factual disputes (incl. FASTag data) can be examined comprehensively.

Case: Roshan Sharma, Sole Proprietor of ARS Metals v. State Tax Authorities
Citation: Not reported (Order dated 06-09-2025)
Court/Bench: Calcutta High Court (Division Bench)
Coram: T.S. Sivagnanam, C.J. & Chaitali Chatterjee (Das), J.
Date of Decision: 06-09-2025

Whether a writ petition/appeal is maintainable against an adjudication order when an effective statutory appeal exists and resolution turns on disputed facts (e.g., transport/FASTag records and witness statements).

Petitioner registered under GST in February 2018, initially showing Ahmedabad as principal place of business.

Lease expired in 2019, and petitioner shifted operations to Junagadh, duly updated as additional place of business but failed to delete Ahmedabad.

Adjudication order dated 24-07-2024 levied tax, interest, and penalty after de novo proceedings.

Earlier remand by the Court in M.A.T. 854 of 2024 (07-05-2024).

Appellant asserted inability to access FASTag portal data and raised arguments about supplier’s statements during cross-examination.

Department disputed factual assertions; alternate appellate remedy undisputed.

It was held that the statutory appellate remedy is efficacious; writ jurisdiction should not be invoked to bypass it. The appeal was dismissed, with liberty to file a statutory appeal within 60 days from receipt of the server copy; such appeal shall be entertained without reference to limitation and decided on merits after a personal hearing. The appellant may specifically seek access/consideration of FASTag details before the appellate authority, which shall take note in accordance with law.

High Courts ordinarily decline writs where contested facts predominate and an effective appellate mechanism exists; appellate forums can call for records and address evidentiary lacunae.

When facing movement-of-goods disputes or data from third-party systems (FASTag, e-way, RFID), promptly pursue the statutory appeal. Compile all transport, vehicle and supplier documentation, and make a clear, written request for departmental assistance in accessing third-party data to strengthen the appellate record.