Escorts Kubota Limited Through Its Spa Manpreet Kaur vs. Union Of INDIA And Others

Facts

The petitioner, Escorts Kubota Limited, filed a writ petition before the Punjab and Haryana High Court challenging an unspecified order or action related to GST. The respondents were the Union of India and others. The petitioner had not availed the alternative statutory remedy of filing an appeal under Section 112 of the Goods and Services Tax Act, 2017. The learned counsel for the petitioner indicated an intention to pursue this statutory remedy.

Held

The Court held that the writ petition was not maintainable in the first instance because the petitioner had an alternative remedy of filing an appeal under Section 112 of the Goods and Services Tax Act, 2017, which had not been availed. The Court reasoned that since the statutory remedy was available and not exhausted, it would not entertain the writ petition. However, considering the petitioner's stated intention to pursue the appeal, the Court directed that if the petitioner files the appeal within four weeks from the date of the order, it shall be entertained without any objection being raised on the ground of limitation. The primary issue of maintainability was resolved by directing the petitioner to the statutory forum with a concession on limitation.

Key Issues

1. Whether the writ petition is maintainable given the availability of an alternative statutory remedy under Section 112 of the Goods and Services Tax Act, 2017? Petitioner's contention: The petitioner, through its counsel, indicated an intention to avail the statutory remedy of appeal under Section 112 of the Act of 2017. Revenue's contention: The judgment does not explicitly record any specific contention from the revenue regarding the maintainability of the writ petition, other than the implicit reliance on the existence of the alternative remedy.