Deepak Kankani vs. Union Of INDIA And Ors.
Held
The Court held that the writ petition should not be entertained on the ground of availability of an alternative statutory remedy, which is an appellable order. The petitioner failed to demonstrate any exceptional circumstances justifying the entertainment of the writ petition despite the existence of the alternative remedy and the expiry of the limitation period for filing the statutory appeal. Therefore, the Court dismissed the writ petition without going into the merits of the adjudication order. However, considering the petitioner's submission that they received the certified copy of the adjudication order late and were ready to file an appeal, the Court granted leave to the petitioner to file the statutory appeal within fifteen days from the date of the order. If filed within this period, the appellate authority was directed to consider the appeal on its merits without raising the point of limitation.
Facts
The petitioner, Deepak Kankani, filed a writ petition challenging an order in original dated February 20, 2023, passed by the CGST authority. This order was based on a show-cause cum demand notice dated April 21, 2021. The impugned order is an appellable order under the statute. The writ petition was filed over seven months after the order in original was passed, and significantly after the statutory limitation period for filing an appeal had expired. The petitioner argued that they received the certified copy of the adjudication order only in September 2023 and were ready to file a statutory appeal.
Key Issues
1. Whether the High Court should entertain a writ petition challenging an order in original when an alternative statutory remedy of appeal is available and the limitation period for filing such appeal has expired? (Question of law) Contentions: Petitioner: Argued that the writ petition should be entertained as an exceptional case, particularly since the certified copy of the adjudication order was only received in September 2023, and they were willing to file a statutory appeal. They sought leave to file the appeal beyond the limitation period. Revenue/State (CGST Authority): Did not record any specific arguments against entertaining the writ petition on merits, but the Court's decision implies reliance on the availability of the alternative remedy.
Sections Cited
None explicitly mentioned in the provided text, other than the general reference to 'statute' and 'appellate authority'.
AI-generated summary — verify with the full judgment below
WPA 26651 OF 2023 11.12.2023
Sl no. 7
Deepak Kankani. Ct no. 2
- Vs - P.M.
Union of India & Ors.
Mr. Rajesh Kumar Mishra, Mr. Sutirtha Das, Mr. Sourojit Mukherjee
… for the petitioner
Mr. K. K. Maiti,
Mr. Tapan Bhanja
... for CGST authority
Heard learned advocates appearing for the parties. By this writ petition petitioner has challenged the impugned order in original dated 20th February, 2023 passed by the CGST authority concerned on the basis of show-cause cum demand notice dated 21st April, 2021 which is an appellable order under the statute and this writ petition has been filed after expiry of seven months from the date of passing of the impugned order in original and much after almost five months of the period of expiry of limitation for filing the statutory appeal. Considering the facts and circumstances of this case and in view of the fact that the impugned order in original is an appellable order and that the petitioner could not make out any case that in spite of availability of alternative remedy this is an
2 exceptional case for entert
The judgment continues below.
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