Shri Adinath Enterprises vs. Joint Commissioner, Central Tax, GST Delhi East And Ors.
Original PDF →Facts
The petitioner, Shri Adinath Enterprises, filed a writ petition before the Delhi High Court challenging a final order passed under Section 74 of the Central Goods and Services Tax Act, 2017. The respondents were the Joint Commissioner, Central Tax, GST Delhi East, and others. The specific tax period and the amount in dispute were not explicitly stated in the provided text. The procedural history indicates that the petitioner approached the High Court directly via a writ petition.
Held
The Court held that the petitioner has a statutory alternative remedy of filing an appeal against the final order passed under Section 74 of the Central Goods and Services Tax Act, 2017. Consequently, the Court found no justification to invoke its extraordinary powers under Article 226 of the Constitution. The reasoning was based on the existence of a clear statutory appeal mechanism. The ratio decidendi is that writ jurisdiction under Article 226 should not be exercised when an equally efficacious alternative remedy is available. The operative direction was to dismiss the writ petition.
Key Issues
1. Whether the petitioner has a statutory alternative remedy against the final order passed under Section 74 of the Central Goods and Services Tax Act, 2017? (Question of law) Petitioner's argument: The petitioner sought to invoke the extraordinary writ jurisdiction of the High Court. (Implied by filing a writ petition). Revenue's argument: The revenue contended that a statutory alternative remedy of appeal is available to the petitioner against the impugned order. (Stated in the judgment).
Sections Cited
Section 74
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
O R D E R %
2025 CM APPL. 13899/2025 (Ex.)
Allowed, subject to all just exceptions.
The application is disposed of. W.P.(C) 2931/2025 & CM APPL. 13898/2025 (Interim Order)
Undisputedly against the final order under Section 74 of the Central Goods and Services Tax Act, 2017, the petitioner has a statutory alternative remedy of filing an appeal. Consequently, we find no justification to invoke our extraordinary powers conferred by Article 226 of the Constitution. The writ petition shall stand dismissed on the aforesaid score.
YASHWANT VARMA, J.
HARISH VAIDYANATHAN SHANKAR, J. MARCH 07, 2025/RW This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 01/07/2025 at 18:20:37
Reproduced from the public record of the Delhi High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.