Swapnajit Mohanty vs. The Commnr. Of CT And GST, Ctc
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The petitioner, Swapnajit Mohanty, filed a writ petition challenging an assessment order issued by the Commissioner of CT & GST, Odisha. The assessment order was passed due to discrepancies found in the returns filed by the petitioner. The petitioner argued that they should have been allowed to rectify the mistakes in their returns before the assessment order was passed. The Opposite Parties, the Commissioner of CT & GST and another authority, contended that the impugned order was appealable, and therefore, the High Court lacked jurisdiction to entertain the writ petition.
Held
The High Court, while not inclined to entertain the writ petition on merits, granted liberty to the petitioner to file an application before the appellate authority. The Court directed the appellate authority to consider the petitioner's contentions, which were the same as raised in the writ petition, and pass an appropriate order. This consideration should include the judgment previously passed by the High Court in M/s. Y.B. Constructions Pvt. Ltd., Bhubaneswar. The ratio decidendi is that when an alternative statutory remedy of appeal is available, a writ petition may not be entertained, but the appellate authority must consider the merits of the case and relevant precedents. The Court did not decide the substantive issues regarding the discrepancies or the right to rectification.
Key Issues
1. Whether the High Court has jurisdiction to entertain a writ petition when the impugned order is appealable under the GST Act? Petitioner's Contention: The petitioner argued that the assessment order was passed without allowing them an opportunity to rectify discrepancies in their returns. They relied on a previous order of the High Court in W.P.(C) No.12232 of 2021 (M/s. Y.B. Constructions Pvt. Ltd. v. Union of India & Ors.) which, according to the petitioner, supported their claim for rectification. Revenue's Contention: The revenue contended that the order impugned was appealable, and therefore, the High Court should not entertain the writ petition.
Sections Cited
None explicitly mentioned
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
ORDER 15.03.2023 Order No. 01
This matter is taken up through hybrid mode.
Heard Mrs. K.R. Choudhury, learned counsel appearing for the petitioner and Mr. S. Mishra, learned Additional Standing Counsel appearing for the C.T. & G.S.T. Department.
The petitioner has filed this writ petition against the order of assessment, wherein observation has been made that there are discrepancies with respect to return filed by the petitioner.
Mrs. K.R. Choudhury, learned counsel appearing for the petitioner contended that if there is dispute with regard to submission of return, then the case of the petitioner is covered by the order dated 22.02.2023 passed by this Court in W.P.(C) No.12232 of 2021 (M/s. Y.B. Constructions Pvt. Ltd., Bhubaneswar v. Union of India & Ors). Therefore, the petitioner should have been permitted to rectify the mistake, but without doing so, the assessment order has been passed.
Mr. S. Mishra, learned Additional Standing Counsel appearing for the C.T. & G.S.T. Department contended that the Alok
order impugned being appealable, this Court has no juri iction to entertain the writ petition.
Considering the contentions raised by learned counsel for the parties and after going through the records, this Court is not inclined to entertain this writ petition. However, liberty is granted to the petitioner to file an application before the appellate authority agitating the same contentions as have been raised in this writ petition. In such event, the appellate authority shall consider and pass appropriate order taking into consideration the judgment passed by this Court in M/s. Y.B. Constructions Pvt. Ltd., Bhubaneswar (supra).
With the above observation and direction, the writ petition stands disposed of.
Issue urgent certified copy as per rules.
(DR. B.R. SARANGI)
JUDGE
(M.S. RAMAN) JUDGE
Reproduced from the public record of the Orissa High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.