Ms Amber Enterprises INDIA Limited vs. Union Of INDIA

Held

The Court held that the writ petition is not maintainable on the ground of an alternate statutory remedy. The Court found substance in the submission made by the learned Counsel for the Central GST Department that the order impugned in the writ petition is appealable under Section 107 of the Central GST Act. Consequently, the writ petition was dismissed, granting liberty to the petitioner to approach the appellate authority. The ratio decidendi is that High Courts should generally relegate parties to statutory remedies when available, unless there are exceptional circumstances warranting interference under Article 226 of the Constitution, which were not demonstrated here. No issue was expressly left undecided.

Facts

The petitioner has filed a writ petition before the High Court challenging an order passed under Section 74 of the Central GST Act. The order under challenge was passed by an authority under the Central GST Department. The revenue, represented by the Standing Counsel for the Union of India and counsel for respondents no. 2 and 3, pointed out that the impugned order is appealable under Section 107 of the Central GST Act. The specific tax period and the amount in dispute are not recorded in the judgment. The procedural history is limited to the filing of the writ petition and the submission made by the revenue.

Key Issues

1. Whether the writ petition is maintainable when an alternative statutory remedy of appeal is available under Section 107 of the Central GST Act against the order passed under Section 74 of the Central GST Act? Petitioner's Argument: The judgment does not record any specific argument made by the petitioner regarding the maintainability of the writ petition. Revenue's Argument: The revenue contended that the order impugned in the writ petition is appealable under Section 107 of the Central GST Act, and therefore, the writ petition should be dismissed on the ground of an alternate remedy.