Escorts Kubota Limited vs. Union Of INDIA And Others
Original PDF →Facts
The petitioner, Escorts Kubota Limited, filed a writ petition before the Punjab and Haryana High Court. The respondents were the Union of India and others. The specific tax period and the order or action under challenge, as well as the authority that passed it, are not detailed in the judgment. The amount in dispute is also not stated. The procedural history relevant to the High Court's decision is that the petitioner had an alternative remedy of filing an appeal under Section 112 of the Goods and Services Tax Act, 2017, which they had not availed. The petitioner indicated an intention to avail this statutory remedy.
Held
The Court held that the writ petition was not maintainable in its current form because the petitioner had an alternative statutory remedy of filing an appeal under Section 112 of the Goods and Services Tax Act, 2017, which they had not pursued. The Court reasoned that the existence of such a clear and effective alternative remedy ordinarily bars the invocation of writ jurisdiction. However, acknowledging the petitioner's stated intention to avail the statutory remedy, the Court provided a specific direction. The Court ordered that if the petitioner files the appeal within a period of four weeks from the date of the order, it shall be entertained by the appellate authority without any objection being raised on the ground of limitation. The Court did not decide any substantive issues related to GST law or the merits of the petitioner's case.
Key Issues
1. Whether the writ petition is maintainable before this Court, given the existence of an alternative statutory remedy under Section 112 of the Goods and Services Tax Act, 2017? Petitioner's Contention: The petitioner did not explicitly argue for the maintainability of the writ petition. However, by filing the writ petition, it is implied that they sought direct intervention from the High Court. Revenue's Contention: The respondents-revenue argued that the petitioner has an alternative remedy of filing an appeal under Section 112 of the Act of 2017, which has admittedly not been availed. They contended that the writ petition should not be entertained on this ground.
Sections Cited
Section 112
AI-generated summary — verify with the full judgment below
211-7 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
CWP-9955-2024 (O&M) Date of Decision: 18th August, 2026. ESCORTS KUBOTA LIMITED
.…...Petitioner(s) V/s UNION OF INDIA AND OTHERS
......Respondent(s)
CORAM: HON'BLE THE ACTING CHIEF JUSTICE
HON'BLE MR. JUSTICE ROHIT KAPOOR
Present Ms. Priyanka Singla, Advocate, for the petitioner.
Mr. Sourabh Goel, Senior Standing Counsel, UOI/CBIC, with Ms. Himanshi Gautam, Advocate, and Ms. Drishti Saraf, Advocate for the respondents-revenue.
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ASHWANI KUMAR MISHRA, A.C.J. (Oral)
Since the petitioner has an alternative remedy of filing an appeal under Section 112 of the Goods and Services Tax Act, 2017 (for short, the ‘Act of 2017’), which has admittedly not been availed, we are not inclined to entertain the present writ petition.
At this stage, learned counsel for the petitioner(s) submits that the petitioner(s) intends to avail the statutory remedy by filing an appeal under Section 112 of the Act of 2017. 3. In the facts of the case, we direct that in the event the petitioner(s) files the appeal within a period of four weeks from today, the same shall be entertained without any objection being raised on the ground of limitation. SURESH KUMAR 2026.08.21 10:29 I attest to the accuracy and integrity of this document
CWP-9955-2024 (O&M)
Accordingly, the present writ petition stands disposed of in the above terms.
All pending miscellaneous application(s), if any, shall also stand disposed of.
[ASHWANI KUMAR MISHRA] ACTING CHIEF JUSTICE
[ROHIT KAPOOR] JUDGE
August 18, 2026 Ess Kay
Whether speaking / reasoned :
Yes / No Whether Reportable
:
Yes / No SURESH KUMAR 2026.08.21 10:29 I attest to the accuracy and integrity of this document
Reproduced from the public record of the Punjab and Haryana High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.