S K Road Lines vs. Commissioner, CGST And Central Excise Commissionerate And Another

Facts

The petitioner, S K Road Lines, filed a writ petition before the High Court of Judicature at Allahabad challenging an order dated 30.12.2022. The respondent was the Commissioner, CGST and Central Excise Commissionerate. The petitioner did not avail the alternative statutory remedy of preferring an appeal under Section 85 of The Finance Act, 1994, against the impugned order. The High Court noted the availability of this alternative remedy.

Held

The Court held that the writ petition was not maintainable due to the availability of an alternative statutory remedy under Section 85 of The Finance Act, 1994. The reasoning was that the petitioner had not availed this remedy. Consequently, the Court dismissed the writ petition on the grounds of the availability of an alternative remedy. However, the Court permitted the petitioner to file the appeal under Section 85 of The Finance Act, 1994, within four weeks from the date of the order. If such an appeal were preferred, it would be entertained on its merits without any objection regarding limitation.

Key Issues

1. Whether the writ petition is maintainable against the order dated 30.12.2022, given the availability of an alternative statutory remedy under Section 85 of The Finance Act, 1994? The petitioner contended that the writ petition was the appropriate recourse. The respondent argued that the availability of an alternative statutory remedy under Section 85 of The Finance Act, 1994, precluded the High Court from entertaining the writ petition, as this remedy had not been availed by the petitioner.