Calcutta Radio Service Private Limited (Caltron) And Anr vs. Union Of INDIA And Ors.
Facts
The petitioners, Calcutta Radio Service Private Limited (Caltron) and another, filed a writ petition before the Calcutta High Court challenging an order in original passed by the CGST Authority. The petitioners sought to invoke the High Court's writ jurisdiction under Article 226 of the Constitution of India. The respondents were the Union of India and others, represented by the CGST Authority. The specific tax period and the amount in dispute were not recorded in the judgment. The procedural history leading to the impugned order was not detailed.
Held
The Court held that the impugned order passed by the CGST Authority was an appealable order under the statute. It further held that the present case did not fall into the exceptional categories where the High Court would exercise its writ jurisdiction under Article 226 of the Constitution of India despite the availability of an alternative remedy. These exceptional categories include cases involving an inherent lack of jurisdiction, violation of the principles of natural justice (lack of opportunity of hearing), or challenges to the constitutional validity of any provision of law. Since the order was appealable and none of these exceptional circumstances were present, the Court declined to interfere on merits. The writ petition was dismissed solely on the ground of availability of an alternative remedy.
Key Issues
1. Whether the High Court should entertain a writ petition challenging an order in original passed by the CGST Authority when such an order is appealable under the statute? Petitioner's contention: The petitioners approached the High Court by way of a writ petition. Revenue's contention: The CGST Authority argued that the impugned order is an appealable order under the statute, and therefore, the writ petition is not maintainable. They contended that the case does not fall under the exceptions where the High Court would entertain a writ petition despite the availability of an alternative remedy, such as inherent lack of jurisdiction, violation of principles of natural justice, or constitutional invalidity of a provision.
AI-generated summary — verify with the full judgment below
2024 Item No.22 RP Ct. No.2
WPA 1593 of 2024 Calcutta Radio Service Private Limited (Caltron) & Anr. Vs. Union of India & Ors. Mr. Rishi Raju Mr. Suvranil Saha …..for Petitioners Mr. K.K. Maiti Mr. Tapan Bhanja …..for CGST Authority Heard learned advocates appearing for the parties. By this writ petition the petitioners have challenged the impugned order in original passed by the CGST Authority concerned which is an appeallable order under the statute. This is not a case where the impugned order has been passed by an authority having inherent lack of juri iction or is without affording any opportunity of hearing to the petitioners or the same is contrary to any specific provisions of law or constitutional validity of any provision of law is involved and furthermore, since the impugned order is an appellable order under the statute and this case does not fall under those categories of cases where in spite of availability of alternative remedy, this Court is not inclined to invoke its co
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