M/S Sri Ram Construction Through Its Proprietor Sanjay Kumar vs. The Commissioner Central Goods And Services Tax And Central Excise
Held
The Court held that the writ petition is disposed of due to the availability of an alternative remedy to the petitioner. The Court granted liberty to the petitioner to approach the appropriate forum, i.e., the revisional authority, and raise all the points that were the subject matter of the writ petition. The Court did not delve into the merits of the case or the validity of the orders under challenge, as the primary consideration was the existence of an alternative statutory remedy. The operative direction was to dispose of the writ petition with liberty to the petitioner to pursue the revisional process.
Facts
The petitioner, M/s. Sri Ram Construction, filed a writ petition seeking to quash an Order-In-Appeal dated January 17, 2023, which rejected their appeal. The petitioner also sought to quash the Order-In-Original dated 2021-22, which raised a demand of Rs. 1,44,70,837/-. Additionally, they sought to quash a Garnishee Order dated July 24, 2020, arguing it had lost force after pre-deposit. The petitioner further requested a stay on the Order-In-Appeal and directions against recovery proceedings. The respondents, represented by the Commissioner, CGST & Central Excise, Ranchi South Division, and others, argued that an alternative remedy of revision before the competent authority was available to the petitioner.
Key Issues
1. Whether the writ petition is maintainable in light of the availability of an alternative remedy of revision before the competent authority? Petitioner's Argument: The petitioner, through their counsel, agreed to the disposal of the writ petition with the observation regarding the availability of an alternative remedy. Respondents' Argument: The respondents contended that an alternative remedy, specifically revision before the competent authority, is available to the petitioner. Therefore, the writ petition should be disposed of with liberty granted to the petitioner to approach the revision authority for adjudication of the issues.
Sections Cited
Not specified
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF JHARKHAND AT RANCHI
W.P. (T) No. 1974 of 2023 M/s. Sri Ram Construction, a Proprietorship concern, having its office at 2nd Floor, Ganpati Complex, Opposite Sidhu Kanhu Park, Ranchi College Road, P.O. Ranchi University, P.S. Gonda, District Ranchi, PIN 834 008, through its Proprietor Sanjay Kumar, aged about 50 years, son of Late Bashishtha Narayan Rai, resident of Sita Kunj Apartment, Karamtoli, P.O. Ranchi College, P.S. Lalpur, District Ranchi, PIN 834001. ..… Petitioner
Versus
The Commissioner, Central Goods and Services Tax & Central Excise, Ranchi South Division having its office at Midtown Chamber, 1, Club Road, Main Road, Ranchi, P.O. G.P.O, P.S. Chutia, District Ranchi, PIN 834001. 2. The Joint Commissioner (Appeal), CGST and C.Ex, officiating from his office at Grand Emerald (2nd and 3rd Floor), Ashok Nagar, Main Road, Ranchi-834002. PO & PS: Ashok Nagar.
The Deputy Commissioner, Ranchi South Division, Central Goods and Services Tax & Central Excise, having its office at 2nd/3rd Floor, Midtown Chamber, 1, Club Road, Main Road, Ranchi, P.O. G.P.O., P.S. Chutia, District Ranchi, PIN 834001. ….. Res
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