M/S. Santhosh Traders vs. The Commissioner
Held
The High Court declined to entertain the writ petition, stating that the petitioner has an efficacious statutory alternative remedy. The court found no jurisdictional error or challenge to the constitutionality of any provision in the impugned OIO.
Facts
The petitioner challenged an Order-in-Original (OIO) demanding GST, penalty, and interest. The petitioner argued for entertaining the writ petition despite an alternative remedy, citing a Supreme Court judgment.
Key Issues
Whether a writ petition under Article 226 is maintainable when an alternative statutory remedy is available, and if the impugned order suffers from jurisdictional error or constitutional challenge.
Sections Cited
Section 73
AI-generated summary — verify with the full judgment below
[341 1] HIGH COURT FOR THE STATE OF.TELANGANA AT HYDERABAD (Special Original Jurisdiction) THURSDAY,THE EIGHTEENTH DAY OF JULY TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE SUJOY PAUL AND THE HONOURABLE SRI JUSTICE NAMAVARAPU RAJESHWAR RAO WRIT PETITION NO: 18663 OF 2024 Between: M/s. Santhosh Traders, Rep. by its Proprietor Madoori Santhosh Kumar, GSTIN No. 36CHDPK76S6G1ZV, Address. 2O1 , 1-2-593121 , Laxmi Legend, Apartment 7, Gagan tvahal, Beside Bala Sai Baba Temple, Himayathnagar, Hyderabad - 500029, Telangana Stale. ...PETITIONER AND 1 The Commissioner, Central Tax, Secunderabad GST Commissionerate. Head Quarters, Basheerbagh, Hyderabad- The Superintendent of Central Tax, Kavadiguda Range, Musheerabad GST Division, Salike Senate, Door No. 2-4-416 and 417, Ramgopalpet, Secunderabad - 500003.
Assistant Commissioner of Central Tax, Kavadiguda Range, [\/usheerabad GST Division, Salike Senate, Door No. 2-4-416 and 417, Ramgopalpet, Secunderabad - 500003. ...RESPONDENTS Petition under Article 226 oI the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a Writ, order or orders, di
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