Arani Gas Service vs. Supdt., Central Goods And Services Tax And Central Excise, Range-1, Barrackpore Division And Ors.
Facts
The petitioner, Arani Gas Service, has challenged an adjudication order passed by the Superintendent, Central Goods & Services Tax and Central Excise, Range-I, Barrackpore Division, Kolkata North Commissionerate. The petitioner filed a writ petition before the High Court. The respondents, the CGST Authority, were represented by counsel who were engaged to assist the court. The court noted that the impugned adjudication order is appealable under the statute and that the case does not involve a lack of jurisdiction, a violation of specific statutory provisions, or a breach of natural justice principles.
Held
The Court held that the writ petition is not maintainable due to the existence of an alternative remedy by way of appeal. The Court reasoned that the impugned adjudication order is appealable under the statute, and the present case does not fall under any exceptions for entertaining a writ petition, such as lack of jurisdiction, violation of statutory provisions, or breach of natural justice. Therefore, the Court declined to go into the merits of the adjudication order. The operative direction was to dismiss the writ petition, granting liberty to the petitioner to file an appeal against the adjudication order. The Appellate Authority was directed to consider and dispose of the appeal in accordance with law, provided all formalities are met, by passing a reasoned and speaking order. The dismissal of the writ petition was explicitly stated not to bar the petitioner from raising all points before the Appellate Authority.
Key Issues
1. Whether the writ petition is maintainable before the High Court when an alternative statutory remedy of appeal is available against the impugned adjudication order? The petitioner's contention was not recorded as they did not appear. The respondents, represented by Mr. Maiti and Mr. Bhanja, argued that the writ petition should not be entertained due to the availability of an alternative remedy by way of appeal. They relied on the principle that writ petitions are generally dismissed when an effective alternative remedy exists, without delving into the merits of the case.
AI-generated summary — verify with the full judgment below
2023 ks WPA 16739 of 2023 sl. 24 Arani Gas Service Vs Superintendent, Central Goods & Services Tax and Central Excise, Range-I, Barrackpore Division, Kolkata North Commissionerate & Ors.
Mr. Debanuj Basu Thakur … For the Petitioner.
Mr. K.K. Maiti, Mr. Tapan Bhanja … For the CGST Authority.
Heard learned Advocate appearing for the petitioner.
None appears on behalf of the respondents.
Mr. Maiti and Mr. Bhanja present in court who generally represent the department are engaged to assist this court, may be handed over a copy of the writ petition.
Their appearance may be regularised by the department.
Petitioner has challenged the impugned adjudication order, which is an appealable order under the statute. This is not a case where the impugned adjudication order has been passed by an authority having lack of juri iction or order is contrary to any specific provision of the Act or Statute or that there is violation of principles of natural justice or there is any procedural irregul
The judgment continues below.
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