Indian Oil Corporation LTD. vs. Commissioner, CGST And Central Excise
Held
The Court found that the petitioner had not exhausted the statutory appellate remedy available to them. The learned counsel for the petitioner, upon being not convinced by the Court's view regarding the maintainability of the writ petition without exhausting the appellate remedy, sought permission to withdraw the writ petition. The Court granted this liberty, leaving all contentions open to be raised before the Appellate Authority. The writ petition was dismissed as withdrawn.
Facts
The petitioner, Indian Oil Corporation Ltd., filed a writ petition before the Patna High Court. The respondents were various authorities under the CGST and Central Excise department, including the Commissioner, Joint Commissioner (Appeals), and Assistant Commissioner. The specific tax period and the amount in dispute are not recorded in the judgment. The procedural history involves the filing of this writ petition before the High Court, bypassing the appellate remedy.
Key Issues
1. Whether the petitioner could bypass the statutory appellate remedy by filing a writ petition before this Court? The petitioner, Indian Oil Corporation Ltd., argued that the writ petition was maintainable. The respondents, represented by the Commissioner, CGST and Central Excise Patna-II, argued that the petitioner should exhaust the statutory appellate remedy available under the GST law before approaching the High Court. The Court was not convinced that the appellate remedy could be bypassed.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.2510 of 2024 ====================================================== Indian Oil Corporation Ltd. Having its office at 5th Floor, Lok Nayak Jai Prakash Bhawan, Dak Bunglow Chowk, Patna, Bihar -800001 through its Accounts Officer Shri Vaibhav Pratap Singh (Male aged about 25 years) son of Shri Kamleshwar Singh resident of 43/455 Indira Chowk, Shyam Nagar, Telibandha, Raipur, Chhattisgarh - 492006. ... ... Petitioner/s Versus
Commissioner, CGST and Central Excise Patna-II, having its office at Sanchar Parisad, Buddha Marg, Patna- 800001. 2. Joint Commissioner (Appeals), Central GST and Central Excise, Patna, Bihar.
Asst. Commissioner, Central GST and Central Excise, Patna Central Division, Patna. ... ... Respondent/s ====================================================== Appearance : For the Petitioner/s : Mr.D.V.Pathy, Advocate For the Respondent/s : Mr. Anshuman Singh Sr. SC, CGST&CX Ms. Prakritita Sharma, Advocate ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE PARTHA SARTHY ORAL JUDGMENT (Pe
The judgment continues below.
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