Sekhar Chatterjee vs. Union Of INDIA And Ors.

Facts

The petitioner, Sekhar Chatterjee, filed a writ petition challenging an adjudication order dated February 22, 2023, passed by the respondent CGST authority. The petitioner sought to challenge this order through the writ jurisdiction of the High Court. The respondent authorities, Union of India and others, were represented. The petitioner's counsel presented arguments. The court considered the nature of the impugned order and the available legal recourse.

Held

The Court held that the writ petition was not maintainable. The reasoning was based on the availability of an alternative statutory remedy, namely an appeal against the impugned adjudication order. The petitioner failed to establish any grounds that would justify bypassing this alternative remedy, such as the remedy being inefficacious, the authority lacking jurisdiction, the order being contrary to law, or a violation of natural justice. Therefore, the Court was not inclined to entertain the writ petition on the ground of the availability of the alternative remedy. The operative direction was to dismiss the writ petition.

Key Issues

1. Whether the writ petition is maintainable in light of the availability of an alternative statutory remedy, specifically an appeal against the impugned adjudication order. The petitioner argued that the writ petition was maintainable. The revenue/State contended that the writ petition was not maintainable due to the existence of an alternative remedy. The petitioner did not make out a case that the alternative remedy was not speedy or efficacious, nor did they demonstrate that the order was passed by an authority lacking inherent jurisdiction, was contrary to specific provisions of law, or violated principles of natural justice.