Mohd. Asif Khan vs. U.O.I. Thru. Prin. Chief Secy. Central Goods And Services Tax And 3 Others

Facts

The petitioner, Mohd. Asif Khan, filed a writ petition before the Allahabad High Court challenging an order. The respondent, Union of India through the Principal Chief Secretary, Central Goods and Services Tax, and three others, stated that an appeal could be filed before the Customs Excise and Service Tax Appellate Tribunal (CESTAT), Allahabad, which had jurisdiction over the matter. The petitioner was then granted liberty to file this appeal.

Held

The Court held that the Customs Excise and Service Tax Appellate Tribunal (CESTAT), Allahabad, is an available forum for the petitioner to file an appeal against the impugned order. The Court reasoned that this appellate tribunal is the appropriate body to adjudicate such matters. Consequently, the petitioner was granted permission to file an appeal before the CESTAT. The Court further directed that the stay application filed along with the appeal must be considered and decided by the CESTAT within ten days of its filing, by passing a reasoned and speaking order after hearing all parties concerned in accordance with law. The writ petition was disposed of with this liberty.

Key Issues

1. Whether the petitioner has an alternative efficacious remedy available before the Customs Excise and Service Tax Appellate Tribunal (CESTAT) for the impugned order. Petitioner's Contention: The petitioner approached the High Court by way of a writ petition, implying a lack of a suitable alternative remedy or a challenge to the existing remedy's efficacy. Revenue's Contention: The respondent argued that the CESTAT, Allahabad, is available and capable of hearing the appeal arising from the impugned order, thus presenting an alternative efficacious remedy.