M/S The National Small Industries Corp. LTD. vs. Commnr., Commercial Tax And GST, Odisha

Facts

The Petitioner, M/s. The National Small Industries Corporation Limited, Bhubaneswar, filed a writ petition before the High Court of Orissa at Cuttack. The petition challenged an order dated 30th March, 2021, issued by the CT & GST Officer, Cuttack I (Opposite Party No.3). The Petitioner also challenged a consequential demand notice. The Opposite Parties were the Commissioner, Commercial Tax & GST, Odisha, and others. The Court noted that the impugned order was appealable.

Held

The Court held that the order dated 30th March, 2021, issued by the CT & GST Officer, Cuttack I, was clearly appealable. Consequently, the Court saw no reason to interfere with the order through a writ petition. Regarding the consequential demand notice, the Court found that challenging it without challenging the impugned order itself was not permissible. Therefore, the Court declined to interfere in the present petition, leaving it open for the Petitioner to avail the statutory remedy of appeal in accordance with law. The ratio decidendi is that writ jurisdiction should not be exercised when an equally efficacious alternative remedy, such as an appeal, is available to the petitioner.

Key Issues

1. Whether the High Court should entertain a writ petition challenging an order that is clearly appealable under the statute? Petitioner's Contention: The Petitioner sought to challenge an order and a consequential demand notice through a writ petition. Revenue's Contention: The Revenue, represented by the Additional Standing Counsel, did not explicitly record arguments in the judgment. However, the Court's reasoning implies that the statutory remedy of appeal was available and should be pursued.