M/S Modern Insecticide Limited vs. State Of Punjab & Others

Held

The Court held that it would not interfere with the impugned order through a writ petition because an effective alternative remedy, namely an appeal under Section 107 of the Punjab Goods and Services Tax Act, 2017, was available to the petitioner. The reasoning was that the existence of a statutory appeal mechanism provides a proper avenue for the petitioner to address their grievances. Therefore, the petitioner was relegated to avail of this alternative remedy. The Court did not decide on the merits of the impugned order itself.

Facts

M/s Modern Insecticides Limited, the petitioner, filed a writ petition before the High Court of Punjab and Haryana challenging an order. The respondents were the State of Punjab and others. The Court noted that the order impugned in the writ petition was appealable under Section 107 of the Punjab Goods and Services Tax Act, 2017. The petitioner was represented by Mr. Saurabh Kapoor, Advocate. The Court did not find any grounds to interfere with the impugned order, stating that an effective alternative remedy was available.

Key Issues

1. Whether the High Court should entertain a writ petition when an effective alternative remedy of appeal is available under Section 107 of the Punjab Goods and Services Tax Act, 2017? The petitioner argued for the writ petition to be entertained. The revenue or State did not record any specific arguments in the judgment. The Court's decision hinges on the availability of an alternative statutory remedy.