M/S Champion Group Of Company vs. The Union Of INDIA

Held

The Court considered the nature of the dispute and the fact that the petitioner had directly filed the writ application without first approaching the Appellate Tribunal. Consequently, the Court disposed of the writ application, granting liberty to the petitioner to file an appeal against the impugned order before the Appellate Tribunal. The Court directed that if the appeal is filed within three weeks from the date of the order, the Appellate Tribunal shall consider it and decide it on its merits without raising any objection regarding the delay. The Court did not decide the merits of the original dispute.

Facts

The petitioner, M/s Champion Group of Company, engaged in works contract, filed a writ application before the Patna High Court challenging an order passed by the Appellate Authority on 27.11.2024. The petitioner sought to quash this order. The State counsel pointed out that the petitioner had not approached the Appellate Tribunal against the impugned order of rejection and instead directly filed the writ petition. The State suggested that the petitioner should avail the remedy before the Appellate Tribunal under Section 112 of the Bihar Goods & Services Tax Act, 2017.

Key Issues

1. Whether the petitioner has exhausted the alternative remedy of appeal before the Appellate Tribunal before filing a writ petition under Article 226 of the Constitution of India, as mandated by Section 112 of the Bihar Goods & Services Tax Act, 2017? Petitioner's Contention: The petitioner directly approached the High Court by way of a writ application. (No specific argument recorded regarding exhaustion of remedies). Revenue/State's Contention: The petitioner has directly filed the present writ application without first approaching the Appellate Tribunal against the impugned order of rejection. The petitioner ought to avail the remedy before the Appellate Tribunal under Section 112 of the Bihar Goods & Services Tax Act, 2017.