M/S Maa Laxmi Enterprises vs. Commissioner Of CT And GST
Held
The Court held that the writ petition was not maintainable in its current form because the impugned order was appealable. Following the precedent set in a similar case, W.P.(C) No. 29502 of 2023, which was disposed of as withdrawn on 6th November, 2023, due to the appealability of the order, the Court permitted the petitioner to withdraw the present writ petition. The reasoning was that the existence of an alternative statutory remedy, such as an appeal, ordinarily bars the invocation of writ jurisdiction. The Court granted the petitioner liberty to approach the appropriate forum in accordance with the law. No specific amount in dispute or tax period was mentioned in the judgment.
Facts
The petitioner, M/s. Maa Laxmi Enterprises, filed a writ petition before the High Court of Orissa at Cuttack challenging an order passed by the Commissioner of CT & GST Odisha and another authority. The Opposite Parties, represented by Mr. Sunil Mishra, Standing Counsel for CT and GST, submitted that the present petition was identical to W.P.(C) No. 29502 of 2023, which was disposed of on 6th November, 2023, as withdrawn because the impugned order was appealable. The petitioner's counsel did not oppose this submission. The Court noted that the impugned order was appealable.
Key Issues
1. Whether the present writ petition is maintainable given that the impugned order is appealable, as per Section 107 of the CGST Act, 2017 (or equivalent SGST Act provision). Petitioner's Contention: The petitioner did not oppose the submission made by the Opposite Parties regarding the appealability of the order and the withdrawal of the petition. Opposite Parties' Contention: The Opposite Parties argued that the writ petition should be disposed of as withdrawn, similar to a previous identical petition (W.P.(C) No. 29502 of 2023), because the impugned order is appealable. They relied on the principle that writ jurisdiction is not to be invoked when an alternative statutory remedy is available.
Sections Cited
Section 107
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Cause title — parties, addresses and appearances
ORDER 08.11.2023 01. 1. This matter is taken up through Hybrid mode.
Mr. Sunil Mishra, learned Standing Counsel for the CT and GST- Opposite Parties, states that the present petition being similar to W.P.(C) No.29502 of 2023, which was disposed of on 6th November, 2023 as withdrawn as the impugned order therein was appealable, the identical order may be passed in this petition, which is not opposed by learned counsel for the petitioner.
In view of such submission made and keeping in view the fact that the order impugned is appealable-one, the petitioner is permitted to withdraw this writ petition with liberty to approach the appropriate forum in accordance with law.
The judgment continues below.
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