Ajaya Kumar Pradhan vs. Commissioner, Commercial Tax And GST, Odisha, Cuttack

Held

The High Court held that it is not inclined to entertain the writ petition because the impugned order under Annexure-2 is an appealable one. The Court reasoned that when an alternative statutory remedy of appeal is available, a writ petition under Article 226 of the Constitution is generally not the appropriate forum for challenging such orders. The ratio decidendi is that High Courts should ordinarily relegate parties to the statutory appellate mechanism when such a clear and efficacious remedy exists. The Court granted liberty to the petitioner to pursue his remedy before the appropriate forum in accordance with law. No specific issues were expressly left undecided.

Facts

The petitioner, Ajaya Kumar Pradhan, filed a writ petition before the High Court of Orissa at Cuttack challenging an order marked as Annexure-2. The respondents are the Commissioner, Commercial Tax & GST, Odisha, and another authority. The specific tax period and the amount in dispute are not recorded in the judgment. The procedural history leading to the impugned order is also not detailed. The case was heard on 24.11.2023.

Key Issues

1. Whether the High Court should entertain a writ petition when the impugned order is appealable under the relevant statute. The petitioner's contention, implied by filing the writ petition, is that the High Court should entertain the matter. The revenue's contention, as indicated by the Court's order, is that the writ petition is not maintainable because an alternative appellate remedy exists. No specific provisions of the GST Act or Rules were explicitly mentioned in the arguments presented in the judgment.