M/S Triveni Transport Company vs. Union Of INDIA And 2 Others
Facts
M/s Triveni Transport Company (the petitioner) filed a writ petition before the High Court challenging a show cause notice dated July 22, 2019, and an order dated July 23, 2020, both issued by the Assistant Commissioner of CGST & Central Excise, Allahabad (Respondent no.2). The petitioner sought to quash these notices and orders and sought a prohibition against further proceedings based on the order dated July 23, 2020. The respondent authorities raised a preliminary objection regarding the availability of an alternative remedy.
Held
The Court held that the writ petition was not maintainable. The reasoning was based on the preliminary objection raised by the respondent authorities regarding the existence of an alternative statutory remedy. The Court noted that the petitioner did not dispute the fact that an appeal could be filed before the Commissioner of Central Excise under Section 85(1) of the Finance Act, 1994, against the order dated July 23, 2020. Therefore, following the principle that writ petitions should not be entertained when an efficacious alternative remedy is available, the Court dismissed the writ petition. The operative direction was the dismissal of the writ petition on the ground of alternative remedy. No issues were expressly left undecided.
Key Issues
1. Whether the writ petition is maintainable in light of the availability of an alternative remedy under Section 85(1) of the Finance Act, 1994? The petitioner contended that the writ petition was maintainable. The respondent authorities argued that the petitioner had an alternative remedy to file an appeal before the Commissioner of Central Excise against the order dated July 23, 2020, as provided under Section 85(1) of the Finance Act, 1994, and therefore, the writ petition should not be entertained. The petitioner did not dispute this fact.
Sections Cited
Section 85(1)
AI-generated summary — verify with the full judgment below
Court No. - 39 Case :- WRIT TAX No. - 771 of 2020 Petitioner :- M/S Triveni Transport Company Respondent :- Union Of India And 2 Others Counsel for Petitioner :- Suyash Agarwal,Ankur Agarwal Counsel for Respondent :- A.S.G.I., Gaurav Mahajan, Paras Nath Rai Hon'ble Naheed Ara Moonis,J.
Hon'ble Dinesh Pathak,J.
Heard learned counsel for the petitioner and Sri Gaurav Mahajan, learned counsel appearing for respondent nos.2 and 3.
The instant writ petition has been filed seeking following reliefs :- “(i) Issue a writ, order or direction in the nature of certiorari quashing show cause notice dated 22.07.2019 issued by Assistant Commissioner of CGST & Central Excise, Allahabad Respondent no.2 (Annexure-2). (ii) Issue writ, order or direction in the nature of certiorari quashing order dated 23.07.2020 served on the petitioner on 31.08.2020 passed by Assistant Commissioner of CGST & Central Excise, Allahabad Respondent no.2 (Annexure-4). (iii) Issue writ, order or direction in the nature of prohibition restraining the respondent no.2 form proceeding further with order dated 23.07.2020.”
At the very outset, learned counsel appearing on behalf of respondent nos.2 and 3 raised a preliminary
The judgment continues below.
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Reproduced from the public record of the Allahabad High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.