Emm Aar Ei Constructions (P) LTD. vs. Union Of INDIA & Anr.
Held
The Court held that it was not inclined to entertain the writ petition. The reasoning was based on the fact that the impugned order dated 28th February, 2019, passed by the Commissioner, CGST and CX (Audit-II), was an appellable order. A statutory appeal was available to the petitioner before the Central Excise and Service Tax Appellate Tribunal (CESTAT). The ratio decidendi is that a writ petition will not be entertained by the High Court when an effective alternative statutory remedy, such as an appeal to a specialized tribunal, is available to the aggrieved party. The Court directed that it would be open to the petitioner to raise all the points urged in the writ petition before the CESTAT in the statutory appeal. The writ petition was dismissed, and the pending application for stay was also disposed of.
Facts
The petitioner, EMM AAR EI CONSTRUCTIONS (P) LTD., filed a writ petition before the Delhi High Court challenging an order dated 28th February, 2019, passed by the Commissioner, CGST and CX (Audit-II). The petitioner sought to have this order reviewed. The respondents were the Union of India and another authority. The writ petition was filed along with an application for stay. The court noted that the impugned order was an appellable order, with a statutory appeal lying to the Central Excise and Service Tax Appellate Tribunal (CESTAT).
Key Issues
1. Whether the Delhi High Court should entertain a writ petition when an alternative statutory remedy of appeal is available to the petitioner? The petitioner, EMM AAR EI CONSTRUCTIONS (P) LTD., likely argued that the writ petition was maintainable due to exceptional circumstances or the inadequacy of the appellate remedy, though the judgment does not record specific arguments from the petitioner. The respondents, Union of India and the Commissioner, CGST and CX (Audit-II), would have contended that the writ petition is not maintainable as a statutory appeal lies to the CESTAT, and the High Court should not bypass the prescribed appellate mechanism. They would have emphasized the availability of the statutory forum for ventilating all grievances.
Sections Cited
None explicitly mentioned in the provided text, other than the general reference to an 'appellable order' and 'statutory appeal'.
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Cause title — parties, addresses and appearances
O R D E R % 24.05.2019 CM APPL. 25104/2019 (for exemption)
Allowed, subject to all just exceptions. W.P.(C) 5767/2019 & CM APPL. 25103/2019-STAY
The impugned order in orignal dated 28th February, 2019 passed by the Commissioner, CGST and CX (Audit-II) is admittedly an appellable order and a statutory appeal lies to the Central Excise and Service Tax Appelate Tribunal.
In that view of the matter in the Court is not inclined to entertain the This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/06/2026 at 10:49:14
present writ petition. It will be open to the Petitioner to raise before the CESTAT in the statutory appeal a
The judgment continues below.
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