M/S Mangalam Jeeval Construction PVT. LTD. Through Its Proprietor Deepak Kumar Mangalam vs. Union Of INDIA
Held
The Court held that the writ petition was not maintainable. The reasoning was based on the existence of an efficacious and alternate remedy for the petitioner to file an appeal under Section 107(1) of the Central Goods and Services Tax Act, 2017, against the impugned order dated 31st May, 2024. The Court found no reason to entertain the writ petition under these circumstances. Consequently, the writ petition was dismissed as not maintainable. No other issues were decided, and no specific directions were issued beyond the dismissal of the petition.
Facts
The petitioner, M/s Mangalam Jeeval Construction Pvt. Ltd., filed a writ petition before the Jharkhand High Court. The petition challenged an order dated 31st May, 2024, passed by an authority under the Central Goods and Services Tax (CGST) Act, 2017. The respondents were the Union of India and various CGST authorities. The specific details of the order under challenge, the tax period, or the amount in dispute are not recorded in the judgment. The procedural history leading to the writ petition is also not detailed.
Key Issues
1. Whether the writ petition is maintainable before the High Court, given the existence of an alternate remedy under the CGST Act, 2017? The petitioner, M/s Mangalam Jeeval Construction Pvt. Ltd., sought to invoke the writ jurisdiction of the High Court. The revenue, represented by the Union of India and CGST authorities, contended that the petitioner had an effective alternate remedy available. The petitioner did not present any arguments regarding the maintainability of the writ petition or the merits of the case, as the Court's decision was based solely on the availability of an alternate remedy.
Sections Cited
Section 107(1)
AI-generated summary — verify with the full judgment below
2025:JHHC:27434-DB
IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P.(T) No.4896 of 2025 ----- M/s Mangalam Jeeval Construction Pvt. Ltd. through its Director Deepak Kumar Mangalam, s/o Ramlakhan Ram, office at 12N, Road No.5, Circuit House area Bistupur, Jamshedpur, PIN 831001, P.O. & P.S. Bistupur, District East Singhbhum, Jharkhand.
.......... Petitioner. -Versus-
Union of India.
The Secretary, Department of Revenue, Ministry of Finance, Government of India, Room No.128, North Block, New Delhi.
The Chief Commissioner, Central Goods and Services Tax & C Ex. Ranchi Zone, Central Revenue Building (Annexe), Bir Chand Patel Path, P.O. & P.S. Patna-800001. 4. The Commissioner, Central Goods and Services Tax & C Ex. Outer Circle Road, P.O. & P.S. Bistupur Road Jamshedpur, Jharkhand.
.......... Respondents. ----- CORAM : HON’BLE THE CHIEF JUSTICE
HON’BLE MR. JUSTICE RAJESH SHANKAR ----- For the Petitioner : Mr. Krishna Kumar, Advocate For the CGST : Mr. P.S.A. Pati, Advocate
----- Order No.02
Date: 10.09.2025
Heard.
The petitioner has not only an efficacious but an alternate remedy of fi
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Jharkhand High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.