M/S Best Us And P Consultants Private Limited vs. Union Of INDIA And Ors.
Original PDF →Facts
The petitioner, M/s. Best US & P Consultants Pvt. Ltd., filed a writ petition before the High Court seeking to quash an adjudicating order dated 10.02.2023 passed by the Assistant Commissioner, Kolkata South CGST. The petitioner contended that the order was passed in violation of the principle of natural justice. The respondent authorities argued that the order was appealable under Section 85 of the Finance Act, 1994, and therefore, the writ petition should not be entertained. The impugned order was passed under Sections 67 and 68 of the Finance Act, 1994.
Held
The Court held that the order dated 10th February, 2023, passed under Sections 67 and 68 of the Finance Act, 1994, is an appealable order under Section 85 of the Finance Act. The Court emphasized that Section 85 provides a statutory mechanism for redressal, offering an adequate remedy to the aggrieved party. It is a well-settled principle of law that the High Court's writ jurisdiction cannot ordinarily be invoked when a specific statutory remedy is available, unless exceptional circumstances are demonstrated. In this case, the petitioner failed to demonstrate any exceptional circumstances that would justify invoking the writ jurisdiction. Therefore, the Court found no need for judicial intervention through a writ petition at this stage. The dismissal of the writ petition does not prejudice the petitioner's right to avail the appellate remedy.
Key Issues
1. Whether the writ petition is maintainable when an alternative statutory remedy of appeal is available under Section 85 of the Finance Act, 1994? The petitioner argued that the order should be quashed due to a violation of the principle of natural justice, implying that such a fundamental flaw would warrant interference by the High Court in its writ jurisdiction. The petitioner sought to bypass the statutory appellate mechanism. The respondents argued that the order dated 10.02.2023, passed under Sections 67 and 68 of the Finance Act, 1994, is appealable under Section 85 of the same Act. They contended that the existence of this statutory remedy means the High Court should not entertain the writ petition, as it is not an exceptional circumstance justifying deviation from the prescribed appellate procedure.
Sections Cited
Section 85, Section 67, Section 68
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17 SM
2025. WPA 29228 of 2024
M/s. Best US & P Consultants Pvt. Ltd. Vs. Union of India & Ors.
Mr. Arun Kumar Upadhyay Mr. Shobha Upadhyay … for the petitioner Mr. Bhaskar Prosad Banerjee Mr. Kaustav Kanti Maity … for the respondents
Mrs. Smita Das De … for the union of India
Learned Counsel appearing for the petitioner prays for quashing of an adjudicating order dated 10.02.2023 passed by the Assistant Commissioner, Kolkata South CGST. Learned Counsel prays for quashing of the order for violation of the principle of natural justice. Learned Counsel appearing for the respondent authorities submits that this is an appealable order under Section 85 of the Finance Act and the matter should not be entertained. Heard learned counsel appearing for the parties. The order dated 10th February, 2023 passed under Section 67 and 68 of the Finance Act, 1994 is an appealable order under Section 85 of the Finance Act. Section 85 provides a statutory mechanism for redressal, enabling the aggrieved party to challenge the order passed under the Finance Act, 1994 before an appropriate
-2- appellate authority. This Court underlines that this statutory provision ensures that the petitioner has a clear and adequate remedy available for their grievances. This Court further holds that when a specific statutory remedy is available, it is a well settled principle of law that the High Court’s writ juri iction cannot be ordinarily invoked unless under exceptional circumstances. In the present case, as the petitioner could not demonstrate any exceptional circumstances and have adequate relief by way of preferring an appeal under Section 85 of the Finance Act, 1994 and there arises no need for judicial intervention through a writ petitioner at this stage. Accordingly, the writ petition being WPA 29228 of 2024 is disposed of. However, this Court clarifies that this dismissal does not prejudice the rights of the petitioner to avail the appellate remedy as provided by law. All parties shall act on the server copy of this order duly downloaded from the official website of this Court.
(Rajarshi Bharadwaj, J.)
Reproduced from the public record of the Calcutta High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.