Ms Jbm Environment Management PVT LTD Anr vs. Union Of INDIA And Ors
Facts
The petitioners, M/s. JBM Environment Management Pvt. Ltd. and another, filed a Writ Petition before the Punjab and Haryana High Court challenging an order. The respondents were the Union of India and others. The specific tax period(s) and the amount in dispute are not recorded in the judgment. The procedural history leading to the filing of the writ petition is also not detailed. The impugned order, which is the subject of the challenge, was passed by an unspecified authority.
Held
The Court held that the petitioner has a statutory remedy of assailing the impugned order by filing an appeal before the GST Appellate Tribunal, as provided under Section 112 of the Punjab Goods and Services Tax Act, 2017. Consequently, the Court was not inclined to entertain the present Writ Petition. The reasoning is based on the existence of an alternative and efficacious remedy. The ratio decidendi is that High Courts should not entertain writ petitions when a specific statutory remedy, such as an appeal to a tribunal, is available to the aggrieved party. The operative direction is that the Writ Petition stands dismissed, with the petitioner being granted liberty to pursue the available remedy before the GST Appellate Tribunal. No issues were expressly left undecided.
Key Issues
1. Whether the petitioner has an alternative efficacious remedy of appeal before the GST Appellate Tribunal against the impugned order, as provided under Section 112 of the Punjab Goods and Services Tax Act, 2017? The petitioner's contention is not recorded in the judgment. The respondents' contention, as implied by the Court's decision, is that the petitioner possesses an alternative remedy of appeal under Section 112 of the Punjab Goods and Services Tax Act, 2017, and therefore, the Writ Petition is not maintainable before the High Court.
Sections Cited
Section 112
AI-generated summary — verify with the full judgment below
149 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
CWP-17807-2026 (O&M) Date of Decision: 15th July, 2026. M/S. JBM ENVIRONMENT MANAGEMENT PVT. LTD. AND ANOTHER .…...Petitioner(s) V/s UNION OF INDIA AND OTHERS
......Respondent(s)
1CORAM: HON'BLE THE ACTING CHIEF JUSTICE
HON'BLE MR. JUSTICE ROHIT KAPOOR
Present Mr. Amar Pratap Singh, Advocate and
Mr. Mahesh Singh, Advocate, for the petitioners.
Mr. Sagar Ratusaria, Junior Standing Counsel, UOI with
Mr. Viney Kumar, Advocate for the respondents.
**** ASHWANI KUMAR MISHRA, A.C.J. (Oral)
Since the petitioner has the remedy of assailing the impugned order in Appeal under Section 112 of the Punjab Goods and Services Tax Act, 2017 before the GST Appellate Tribunal, as such we are not inclined to entertain the present Writ Petition.
Leaving it open to the petitioner to pursue such remedy, the present Writ Petition stands dismissed.
Pending applications, if any, shall stand disposed of accordingly.
[ASHWANI KUMAR MISHRA] ACTING CHIEF JUSTICE
[ROHIT KAPOOR] JUDGE
July 15, 2026 Ess Kay
Whether speaking / reasoned :
Y
The judgment continues below.
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