M/S. Sanjukta Rath vs. Commissioner Of CT And GST, Odisha

Facts

The petitioner, M/s. Sanjukta Rath, filed a writ petition before the High Court of Orissa at Cuttack. The petition was against the Commissioner of CT & GST, Odisha, and other Opposite Parties. The petitioner had filed an appeal before the First Appellate Authority, which was pending. The specific tax period and the order or action under challenge, as well as the authority that passed it, are not detailed in the provided judgment. The amount in dispute is also not mentioned.

Held

The Court held that it was not inclined to entertain the writ petition because the petitioner's appeal was already pending before the First Appellate Authority. The reasoning is based on the principle that statutory remedies should be exhausted before approaching the High Court under its writ jurisdiction. The Court granted liberty to the petitioner to pursue its remedy before the appropriate forum in accordance with law. The ratio decidendi is that a writ petition is not maintainable when an alternative statutory remedy is available and is being pursued. No issues were expressly left undecided.

Key Issues

1. Whether the High Court should entertain a writ petition when an appeal filed by the petitioner is pending before the First Appellate Authority. The petitioner's argument is not recorded. The revenue's argument is that the writ petition should not be entertained due to the pendency of the appeal before the statutory appellate authority. The court did not explicitly frame these as questions of law or mixed law and fact, nor did it name specific provisions or precedents relied upon by either side.