Ms Kay Kay Construction vs. Union Of INDIA

Held

The Court held that the writ petition is not maintainable on the ground of an alternate remedy being available. The State counsel's submission that the order passed under Section 73(9) of the Uttarakhand GST Act is appealable under Section 107 of the same Act was found to have substance. Consequently, the Court dismissed the writ petition. The petitioner was granted liberty to approach the appropriate forum, which is the appellate authority as provided under Section 107 of the Uttarakhand GST Act. The Court did not delve into the merits of the order passed under Section 73(9) or any specific arguments raised by the petitioner concerning the validity of that order. The ratio decidendi is that High Courts will generally not entertain writ petitions when a clear and effective alternate statutory remedy exists, especially in tax matters where such remedies are specifically provided.

Facts

The petitioner, represented by Mr. Rajveer Singh, filed a writ petition challenging an order passed under Section 73(9) of the Uttarakhand GST Act on July 12, 2023. The respondents included the Union of India, the State of Uttarakhand, and respondent no. 3. The petitioner sought to challenge the aforementioned order through the writ jurisdiction of the High Court. The State counsel pointed out that the order under challenge is appealable under Section 107 of the Uttarakhand GST Act, suggesting an alternative statutory remedy was available to the petitioner.

Key Issues

1. Whether the writ petition is maintainable when an alternate statutory remedy of appeal is available under Section 107 of the Uttarakhand GST Act? Petitioner's Arguments: The petitioner approached the High Court by way of a writ petition, presumably seeking to bypass the appellate route. Specific arguments from the petitioner regarding the maintainability of the writ petition or the merits of the order under challenge are not recorded in the judgment. Revenue/State's Arguments: The learned State Counsel argued that the order impugned in the writ petition is appealable under Section 107 of the Uttarakhand GST Act. This submission formed the basis for the Court's decision regarding the availability of an alternate remedy.