M/S.Lotus Enterprise vs. Union Of INDIA

Facts

The petitioner filed a writ petition challenging the order-in-letter dated 26.02.2019 passed by opposite parties 2 and 3, which disposed of their representation dated 20.04.2018. The specific tax period and the amount in dispute are not recorded in the judgment. The procedural history involves the petitioner submitting a representation, which was subsequently disposed of by the impugned order. The matter was heard by the High Court on 03.04.2019.

Held

The High Court was not inclined to entertain the matter in exercise of its writ jurisdiction. The Court observed that it would be open for the petitioner to raise all contentions before the competent authority, irrespective of the order passed in Annexure-7. The competent authority would then be at liberty to deal with such contentions in accordance with law. The writ petition was disposed of with these observations. No specific findings were made on the merits of the petitioner's representation or the impugned order, and no specific legal provisions were discussed or interpreted.

Key Issues

1. Whether the High Court should entertain the writ petition challenging the disposal of the petitioner's representation by the opposite parties, considering the nature of the order passed. Petitioner's contention: The petitioner, through its learned Senior Advocate, sought to challenge the order-in-letter dated 26.02.2019. No specific arguments or legal provisions were detailed in the judgment regarding the petitioner's case. Revenue's contention: The learned Senior Standing Counsel for CGST appeared. The judgment does not record any specific arguments made by the revenue.