M/S.Orissa Stevedores LTD. vs. Deputy Commissioner,GST,Ctc 1

Facts

The Petitioners, M/s. Orissa Stevedores Ltd. & Ors., filed a writ petition before the High Court of Orissa at Cuttack. They sought to quash an order dated 13.04.2018 passed by the Deputy Commissioner, GST, Cuttack, and to direct the Opposite Parties to grant a refund of Rs.22,59,819.00 along with interest. The Petitioners' counsel was heard, but the Senior Standing Counsel for GST was not connected due to network issues. The Court noted that an alternative forum was available to the Petitioners as per the law.

Held

The Court held that while it can interfere under Article 226 even when an alternative remedy is available, this is permissible only if extraordinary circumstances are made out, demonstrating a lack of jurisdiction, excess of jurisdiction, or violation of natural justice. In this case, the Court found no such extraordinary situation, nor any violation of natural justice or lack of jurisdiction. Therefore, the Court saw no reason why the Petitioners should not approach the appellate authority. The writ petition was dismissed with liberty granted to the Petitioners to approach the appropriate authority within twenty-one days. The appellate authority was directed not to treat the application as time-barred due to the pendency of the writ petition.

Key Issues

1. Whether the High Court should entertain the writ petition under Article 226 of the Constitution of India, despite the availability of an alternative remedy, given the circumstances presented by the Petitioners? The Petitioners sought to quash an order and obtain a refund, implying a challenge to the revenue authority's action. The Petitioners' argument, though not explicitly detailed in the provided text, would likely center on the illegality or arbitrariness of the order and the necessity of immediate intervention by the High Court to grant the refund. The Revenue's argument, as inferred from the Court's decision, would be that the statutory alternative remedy should be exhausted first, as there are no extraordinary circumstances justifying deviation from this principle. The Court's reference to Larson & Toubro Ltd. Vs. State of Orissa & Others suggests the established legal principle regarding alternative remedies.