M/S Shree Durga Enterprises, Angul vs. The Commissioner, GST And Cx, Rourkela

Facts

The petitioner, M/s. Shree Durga Enterprises, filed a writ petition before the High Court of Orissa at Cuttack. The petition was directed against the Commissioner, GST & CX, Rourkela Commissionerate, and others. The petitioner sought to raise certain points before the High Court. However, the Court noted that an appeal had already been filed by the petitioner and was yet to be heard by the Appellate Authority. The Court did not consider it necessary to interfere at this stage.

Held

The Court held that since an appeal has already been filed by the petitioner and is yet to be heard by the Appellate Authority, it would be open for the petitioner to urge all the points raised in the present writ petition at the appropriate stage before the Appellate Authority, in accordance with law. The Court found no necessity to interfere at this juncture. The ratio decidendi is that a writ petition will not be entertained when an alternative statutory remedy, such as an appeal, is available and pending, and the petitioner can raise all their grievances before the appellate forum. The operative direction was to dispose of the writ petition, allowing the petitioner to pursue their appeal.

Key Issues

1. Whether the High Court should entertain a writ petition when an appeal has already been filed and is pending before the Appellate Authority, concerning the same subject matter? The petitioner contended that they should be allowed to urge all points raised in the writ petition before the appropriate forum. The revenue or State did not record any specific arguments in this regard, but the Court's decision implies a procedural consideration regarding the pendency of the appeal.