M/S.Tirumala Milk Products Private Limited vs. State Of Andhra Pradesh
Held
The Court held that the writ petition was not maintainable in view of the availability of an alternative remedy of appeal under Section 100 of the Andhra Pradesh Goods and Services Tax, 2017. The respondents' contention regarding the maintainability was accepted. The Court, however, granted the petitioner three weeks' time from the date of the order to file an appeal before the concerned Appellate Authority against the impugned order (AAR No.28/AP/GST/2019, dated 15.07.2019). This decision was based on the petitioner's representation and request for permission to pursue the appellate remedy. The ratio decidendi is that a writ petition will not be entertained when an efficacious alternative remedy exists, unless there are exceptional circumstances not present here. The operative direction was to permit the petitioner to file the appeal within the specified timeframe.
Facts
The petitioner filed a writ petition challenging an order passed by the Authority for Advance Ruling (AAR). The petitioner contended that the AAR order was not in accordance with the principles of law. The respondents, represented by the Assistant Government Pleader for Commercial Tax, argued that the petitioner had invited the AAR order and, if aggrieved, had a remedy of appeal under Section 100 of the Andhra Pradesh Goods and Services Tax, 2017. The petitioner's counsel then requested permission to file an appeal before the Appellate Authority, seeking reasonable time. Consequently, the High Court disposed of the writ petition.
Key Issues
1. Whether the writ petition is maintainable when an alternative remedy of appeal is available under Section 100 of the Andhra Pradesh Goods and Services Tax, 2017, against the order of the Authority for Advance Ruling. Petitioner's contention: The petitioner argued that the impugned order passed by the Authority for Advance Ruling was not in accordance with the principles of law. The petitioner did not explicitly argue on the maintainability of the writ petition but sought permission to file an appeal due to the availability of the appellate remedy. Revenue's contention: The respondents contended that the writ petition was not maintainable because the petitioner had invited the order of the Authority for Advance Ruling and had a statutory remedy of appeal under Section 100 of the Andhra Pradesh Goods and Services Tax, 2017, if aggrieved by the said order.
Sections Cited
Section 100
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HON'BLE SRI JUSTICE U. DURGA PRASAD RAO AND HON’BLE MS. JUSTICE J. UMA DEVI
W.P.No.19393 of 2019
ORDER: (per UDPR,J)
Heard Sri K.Raji Reddy, learned counsel for petitioner and learned Assistant Government Pleader for Commercial Tax representing on behalf of respondents.
While it is the contention of the learned counsel for the petitioner that the impugned order passed by the Authority for Advance Ruling is not in accordance with the principles of law, learned Assistant Government Pleader for Commercial Tax would submit that the petitioner himself has invited the order of the Authority for Advance Ruling and as such, if he is aggrieved by the said order, there is a provision for appeal available under Section 100 of the Andhra Pradesh Goods and Services Tax, 2017 and therefore the writ petition is not maintainable.
Admitting the same, the learned counsel for petitioner requested this Court to permit him to approach the Appellate Authority and file the appeal as against the impugned order by granting reasonable time.
In view of the above representation, this writ petition is disposed of giving three (3) weeks time to the petitioner from to
The judgment continues below.
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