Rajesh Chanana S/O Shri Pran Nath Chanana vs. Union Of INDIA
Held
The Court held that the learned Single Judge was justified in dismissing the writ petition. The reasoning was that the order under challenge in the writ petition was admittedly appealable. In such circumstances, the learned Single Judge rightly refrained from exercising the extraordinary writ jurisdiction under Article 226 of the Constitution of India. The Court found no ground for interference with the order of the learned Single Judge. The ratio decidendi is that when an alternative statutory remedy of appeal is available and the order under challenge is appealable, a High Court should not entertain a writ petition under Article 226 of the Constitution of India, unless there are exceptional circumstances not present in this case. The operative direction was to dismiss the appeal.
Facts
The appellant, Rajesh Chanana, proprietor of Erstwhile M/s Unique Cargo Mover, filed a writ petition challenging an order dated 15.04.2021. The learned Single Judge dismissed this writ petition. The present Special Appeal (Writ) has been filed by the appellant challenging the order of the learned Single Judge. The respondents are the Union of India, the Assistant Commissioner, Central Goods & Service Tax, and the Superintendent, CGST Range-XX. The appellant is aggrieved by the dismissal of his writ petition by the Single Judge.
Key Issues
1. Whether the learned Single Judge was justified in dismissing the writ petition filed by the appellant, considering that the order under challenge was appealable? The appellant argued that the learned Single Judge should have entertained the writ petition. The revenue (respondents) contended that the order being challenged in the writ petition was appealable, and therefore, the learned Single Judge rightly refrained from exercising powers under Article 226 of the Constitution of India. The judgment does not record any specific arguments from the appellant regarding the merits of the original order, only the dismissal of the writ petition.
Sections Cited
Article 226
AI-generated summary — verify with the full judgment below
HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Special Appeal Writ No. 405/2021 In S.B. Civil Writ Petition No. 4657/2021 Rajesh Chanana S/o Shri Pran Nath Chanana, Aged About 56 Years, Proprietor of Erstwhile, M/s Unique Cargo Mover, CHA (Custom House Agent), S-238, S-Block Avenue, Mahaveer Nagar-I, Tonk Toad, Jaipur - 302018 (Raj.) ----Appellant Versus
Union of India, through Secretary, Ministry of Finance, Government of India, New Delhi.
The Assistant Commissioner, Central Goods & Service Tax, Division-D, Sector-10, Vidhyadhar Nagar, Jaipur- 302023 (Rajasthan)
The Superintendent, CGST Range-XX, Division-D, Central Excise Building, Sector-10, Vidhyadhar Nagar, Jaipur. ----Respondents For Appellant(s) : Mr. Susshil Daga, Advocate through video conferencing HON'BLE MRS. JUSTICE SABINA HON'BLE MR. JUSTICE CHANDRA KUMAR SONGARA Order 03/05/2021 Appellant has filed the appeal challenging the order dated 15.04.2021, passed by the learned Single Judge, whereby, writ petition filed by the appellant was dismissed.
We have heard learned counsel for the appellant and have gone through the record available on the file carefully. Admittedly, the order under chal
The judgment continues below.
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