M/S. Bharat Sanchar Nigam Limited vs. The Commissioner
Held
The High Court declined to interfere with the assessment order in its writ jurisdiction, finding no jurisdictional error committed by the assessing authority. It noted that the petitioner has an alternative remedy of appeal under Section 86(1) of the Finance Act, 1994.
Facts
M/s. Bharat Sanchar Nigam Limited filed a writ petition challenging an assessment order (Ext.P1) issued by the Commissioner, Central GST and Central Excise. The petitioner sought to quash this order.
Key Issues
Whether the High Court should exercise its writ jurisdiction to quash an assessment order when an alternative statutory appellate remedy is available and no jurisdictional error is demonstrated.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH WEDNESDAY, THE 18TH DAY OF OCTOBER 2023 / 26TH ASWINA, 1945 WP(C) NO. 34293 OF 2023 PETITIONER: M/S. BHARAT SANCHAR NIGAM LIMITED O/O THE CHIEF GENERAL MANAGER-TELECOM, KERALA CIRCLE, VIKAS BHAVAN, PMG JUNCTION, TRIVANDRUM REPRESENTED BY DEPUTY GENERAL MANAGER (FINANCE) MS. RETHIRANI A, PIN – 695 033. BY ADV S.K.DEVI RESPONDENTS: 1 THE COMMISSIONER O/O THE COMMISSIONER, CENTRAL GST AND CENTRAL EXCISE, P. B. NO. 13, GST BHAVAN, PRESS CLUB ROAD, THIRUVANANTHAPURAM, PIN – 695 001. 2 THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS 47B, NORTH BLOCK, NEW DELHI, PIN – 110 001 REPRESENTED BY ITS CHAIRMAN. 3 MINISTRY OF FINANCE DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI, PIN - 110001 REPRESENTED BY ITS SECRETARY. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18.10.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 34293 OF 2023 2 DINESH KUMAR SINGH, J. -------------------------------------------- WP(C) NO. 34293 OF 2023 -------------------------------------------- Dated this the 18th day of October, 2023 J U D G M E N T
The present writ petition ha
The judgment continues below.
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