M/S.Nirmani Engineers And Constructions PVT. LTD. Bbsr vs. Commnr. Of CT And GST, Cuttack

Facts

The petitioner, M/s. Nirmani Engineers & Constructions Pvt. Ltd., filed a writ petition before the High Court of Orissa at Cuttack. The petition challenged an order dated 8th August, 2022, passed by the CT & GST Officer, Bhubaneswar III Circle, Bhubaneswar (Opposite Party No.2). The Opposite Parties were the Commissioner of CT & GST, Odisha, and the aforementioned CT & GST Officer. The specific tax period and the amount in dispute were not recorded in the judgment. The procedural history leading to the writ petition was not detailed.

Held

The Court held that since the order dated 8th August, 2022, passed by the CT & GST Officer, Bhubaneswar III Circle, Bhubaneswar, was appealable, the High Court was not inclined to entertain the writ petition. The reasoning was based on the principle that alternative statutory remedies should be exhausted before approaching the writ court. The Court did not decide on the merits of the case or the contentions of the petitioner. The ratio decidendi is that a writ petition is not maintainable if an effective alternative remedy by way of appeal is available. The operative direction was to grant liberty to the petitioner to pursue their remedy before the appropriate forum in accordance with law. No issues were expressly left undecided.

Key Issues

1. Whether the High Court should entertain a writ petition when the impugned order is appealable under the relevant GST law? The Petitioner argued that the writ petition was maintainable. The Revenue (Opposite Parties) contended that the order dated 8th August, 2022, passed by the CT & GST Officer, Bhubaneswar III Circle, Bhubaneswar, was appealable. No specific provisions of law or precedents were cited by either party in the judgment.