Kruti Power Projects PVT LTD vs. The Commissioner Central Goods And Service Tax And Anr
Original PDF →Facts
The Petitioner, Kruti Power Projects Pvt Ltd., filed a writ petition before the Bombay High Court, Circuit Bench at Kolhapur, challenging an order passed by the respondents, the Commissioner Central Goods and Services Tax and Another. The specific tax period and the amount in dispute are not recorded in the judgment. The procedural history leading to the impugned order is also not detailed. The petition was filed under writ jurisdiction.
Held
The Court held that the writ petition was not maintainable because the impugned order was appealable. The Court reasoned that when an alternative statutory remedy of appeal is available, a writ petition should not be entertained, especially when the merits of the case have not been examined. The Court explicitly stated that it had not examined any of the contentions raised by the Petitioner. The ratio decidendi is that statutory appeals are the preferred recourse for challenging orders under tax legislation, and writ jurisdiction should be exercised cautiously in such circumstances. The operative direction was to dispose of the writ petition with liberty to the Petitioner to file an appeal against the impugned order. The Court also directed that the time spent in prosecuting the writ petition should be considered sympathetically if any objection regarding delay in filing the appeal is raised.
Key Issues
1. Whether the writ petition is maintainable when the impugned order is appealable under the relevant GST provisions? The Petitioner, Kruti Power Projects Pvt Ltd., approached the High Court by way of a writ petition. The Revenue, represented by the Commissioner Central Goods and Services Tax and Another, did not explicitly argue on the maintainability of the writ petition, as the Court itself raised this issue. The Court did not record any specific arguments from either side regarding the merits of the case, as it disposed of the petition on the preliminary ground of alternative remedy.
AI-generated summary — verify with the full judgment below
56 Wp-14551-2023.doc IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIRCUIT BENCH AT KOLHAPUR CIVIL APPELLATE JURI ICTION WRIT PETITION NO. 14551 OF 2023 Kruti Power Projects Pvt Ltd. ...Petitioner. Versus The Commissioner Central Goods and Services Tax and Another. ...Respondents. —————— Mr. Ajay Joshi for the Petitioner. —————— Coram : M. S. Karnik & Ajit B. Kadethankar, JJ. Date : December 22, 2025. P. C. :
Order impugned in this petition is an appealable order. In such view of the matter, petition is disposed of with liberty to the Petitioner to challenge the impugned order by way of an appeal. If such an appeal is preferred, the same shall be decided on its own merits.
It is made clear that we have not examined any of the contentions raised in the petition. All contentions are kept open.
However, time spent in prosecuting this petition being bona ide, this period be considered sympathetically if an objection is raised as regards the delay in iling appeal. [Ajit B. Kadethankar, J.] [M. S. Karnik, J.] Patil-SR 1 of 1
Reproduced from the public record of the Bombay High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.