Jagadish Chandra Jena vs. State Of Orissa
Held
The Court held that a writ petition should not be entertained when an alternative remedy is available under the statute. The petitioner has the liberty to approach the Tribunal within six weeks. The Tribunal, while considering the petitioner's application for condonation of delay in approaching the wrong forum, shall take into account the period during which the writ petition was pending before the High Court, from 6.3.2018 until the date of the current order. The original documents submitted by the petitioner are to be returned after substituting them with photocopies.
Facts
The petitioner filed a writ petition before the High Court challenging an order dated 26.10.2017 passed by the Commissioner (Appeal), Central Excise Customs and Service Tax Bhubaneswar Commissionerate. The appeal was rejected by the Commissioner (Appeal) on grounds of delay and merit. The petitioner sought relief from the High Court against this order. The writ petition was filed on 6.3.2018.
Key Issues
1. Whether the High Court should entertain a writ petition when an alternative statutory remedy of appeal to the Tribunal is available. The petitioner's contention was not explicitly recorded in the judgment. The revenue or State's contention was not explicitly recorded in the judgment. However, the Court's decision implies that the primary issue was the availability of an alternative remedy.
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28.11.2018
Heard Mr. R.P. Kar, learned counsel for the petitioner and Mr. D.K. Sathpathy, learned counsel for the opposite parties.
By way of this writ petition, the petitioner has approached this Court against the order dated 26.10.2017 passed by the Commissioner (Appeal), Central Excise Customs and Service Tax Bhubaneswar Commissionerate, Bhubaneswar in Appeal No.17/ST/RKL-GST/2017 rejecting the appeal on the ground of delay and merit.
Since the petitioner has alternative remedy to prefer an appeal before the Tribunal under the statute, this writ petition stands disposed of granting liberty to the petitioner to approach the Tribunal within a period of six weeks hence. The Tribunal while considering the application for condonation of delay for approaching the wrong forum shall take into consideration the period of pendency of this writ petition i.e. from 6.3.2018 till today. The original documents vide Annexures-1 and 2 may be returned after substituting photo copies thereof.
Urgent certified copy of this order be granted on proper application.
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The judgment continues below.
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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.