Console Management Consultants Private Limited vs. The Commissioner Of Central Tax, Kolkata South Commissionerate And Ors

Facts

The petitioner, Console Management Consultants Private Limited, filed a writ petition before the Calcutta High Court, Constitutional Writ Jurisdiction, Appellate Side, being WPA 8576 of 2024. The petitioner was aggrieved by an adjudication order dated January 16, 2024, passed under the Finance Act, 1994. The respondent authorities were the Commissioner of Central Tax, Kolkata South Commissionerate, and Ors. The petitioner approached the High Court directly via a writ petition instead of availing the statutory appeal remedy available against the adjudication order.

Held

The Court held that the petitioner had rushed to the writ court instead of availing the statutory appeal remedy available against the adjudication order dated January 16, 2024, passed under the Finance Act, 1994. The Court was not inclined to grant any relief to the writ petitioner on merits. However, considering the facts and circumstances, the Court extended the time for the petitioner to file the statutory appeal within four weeks from the date of the order, subject to the petitioner complying with all the formalities for filing the appeal. The Court did not decide on the merits of the adjudication order itself.

Key Issues

1. Whether the petitioner, aggrieved by an adjudication order passed under the Finance Act, 1994, which is an appealable order, is entitled to maintain a writ petition before the High Court instead of availing the statutory remedy of appeal? The petitioner argued that they had approached the writ court. The CGST Authorities argued that the adjudication order dated January 16, 2024, was an appealable order under the statute, and therefore, the petitioner ought to have availed the alternative remedy of filing a statutory appeal rather than rushing to the writ court. No other arguments or reliance on specific provisions, circulars, or precedents were recorded for either side.