Mihir Mukherjee vs. Union Of INDIA, Through Chairman, Central Board Of Indirect Taxes, Dept. Of Revenue
Held
The Court held that the writ petition is not maintainable. The primary reason for this decision is the existence of an alternate and efficacious remedy available to the petitioner under Section 107 of the CGST Act, 2017. The Court found no exceptional circumstances presented by the petitioner that would justify bypassing this statutory appellate mechanism. Consequently, the Court dismissed the writ petition. However, to mitigate the prejudice to the petitioner, the Court directed that the period during which the writ petition was pending before the High Court, from December 18, 2024, until the date of the order (November 19, 2025), shall be excluded for the purpose of calculating the limitation period for filing an appeal before the competent appellate authority. No other issues were expressly left undecided.
Facts
The petitioner, Mihir Mukherjee, proprietor of M/s. Mihir Enterprises, filed a writ petition before the Jharkhand High Court. The respondents are various authorities of the CGST department, including the Union of India, the Principal Chief Commissioner of CGST, Jharkhand, and Assistant Commissioners and Superintendents of CGST. The specific tax period and the order or action under challenge are not detailed in the provided text. The amount in dispute is also not mentioned. The procedural history indicates that the petition was filed on December 18, 2024.
Key Issues
1. Whether the writ petition is maintainable before this Court, given the existence of an alternate and efficacious remedy under Section 107 of the CGST Act, 2017? The petitioner's argument is not recorded in the provided text. The respondents' argument, as inferred from the court's decision, is that an alternate and efficacious remedy is available to the petitioner under Section 107 of the CGST Act, 2017, and no exceptional circumstances warrant the entertainment of the writ petition.
Sections Cited
Section 107
AI-generated summary — verify with the full judgment below
2025:JHHC:34488-DB 1
IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P.(T) No.6484 of 2025 ----- Mihir Mukherjee, son of Late Kiraon Chandra Mukherjee, proprietor of M/s. Mihir Enterprises, resident of Binod Nagar More, Hirapur, Chiragora, P.O., P.S. Dhanbad, District-Dhanbad.
.......... Petitioner. -Versus-
Union of India, through Chairman, Central Board of Indirect Taxes, Department of Revenue, Ministry of Finance, North Block, P.O. North Block, P.S. North Block New, District-New Delhi.
The Principal Chief Commissioner of CGST, Jharkhand, Central Revenue Building, 5A, Main Road, P.O. Ranchi, P.S. Chutia, District-Ranchi.
Assistant Commissioner of CGST and Central Excise, Division-II, Bokaro, Stadium Road, P.O. Sector-IV, P.S. Bokaro Sector 1 Bokaro Steel City, Bokaro.
Assistant Commissioner of CGST and Central Excise, North Division, Dhanbad, Jharkhand.
Superintendent of CGST and Central Excise, North Division, Dhanbad, Jharkhand. .......... Respondents. ----- CORAM : HON’BLE THE CHIEF JUSTICE
HON’BLE MR. JUSTICE RAJESH SHANKAR ----- For the Petitioner : Mr. Rajesh Kr. Kapardar, Advocate
[Through V.C.]
The judgment continues below.
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