Escorts Kubota Limited vs. Union Of INDIA And Others

Facts

The petitioner, Escorts Kubota Limited, filed a writ petition before the High Court of Punjab and Haryana. The respondents were the Union of India and others. The judgment does not specify the tax period(s) or the specific order or action under challenge, nor does it mention the authority that passed it or the amount in dispute. The procedural history is limited to the filing of the writ petition.

Held

The Court held that it was not inclined to entertain the present writ petition because the petitioner had an alternative remedy of filing an appeal under Section 112 of the Goods and Services Tax Act, 2017, which had admittedly not been availed. The Court reasoned that the existence of a statutory appeal mechanism ordinarily precludes the exercise of writ jurisdiction. However, acknowledging the petitioner's submission that they intended to avail this remedy, 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 Court did not decide any other issues.

Key Issues

1. Whether the High Court should entertain a writ petition when an alternative statutory remedy of appeal under Section 112 of the Goods and Services Tax Act, 2017, is available and has not been availed by the petitioner? The petitioner, through its learned Senior Counsel, argued that it intended to avail the statutory remedy of appeal under Section 112 of the Act of 2017. The respondents, represented by Senior Standing Counsel and Additional Advocate General, did not present any arguments as the Court did not proceed to hear the merits of the case due to the availability of an alternative remedy.