Gujarat High Court held that grievances over non-supply of Relied Upon Documents (RUDs) must be challenged before the Appellate Authority, not via writ, as such issues are within the statutory appellate framework under GST law.
GST Rule 138B Compliance: Challenge to Non-Supply of RUDs Must Be Statutory
The Gujarat High Court ruled that a taxpayer’s grievance regarding the non-supply of Relied Upon Documents (RUDs) by tax authorities during assessment proceedings cannot be addressed through a writ petition. Instead, such disputes must be raised before the statutory appellate authority, reaffirming the exclusivity of the appellate mechanism under the GST regime.
The petitioner had contended that denial of RUDs violated principles of natural justice, affecting their ability to defend the assessment. However, the court observed that Rule 138B of the GST Rules contemplates a procedural obligation to issue such documents, and any failure therein does not invalidate the entire process if remedies exist under the appellate framework.
"The remedy for non-supply or delayed supply of RUDs lies within the appellate structure. Writ jurisdiction is not maintainable when a statutory appeal is available."
This judgment clarifies that taxpayers must exhaust appellate remedies before approaching High Courts under Article 226. It reinforces the hierarchical dispute resolution structure under GST law and discourages premature judicial intervention. Practitioners should ensure timely filing of appeals to preserve such issues for adjudication.
Citations
- Central Goods and Services Tax Rules, Rule 138B
