M/S Secure Meters Limited, Represented Through Rajesh Golechha vs. State Of Jharkhand Through Learned Commissioner Of State Tax
Facts
The petitioner, M/s. Secure Meters Limited, filed a writ petition before the High Court of Jharkhand at Ranchi. The petitioner was challenging an order passed by the Primary Authority. However, the petitioner had also filed a First Appeal against the Primary Authority's order before the First Appellate Authority. This First Appeal was dismissed by the First Appellate Authority on April 15, 2024. The writ petition did not challenge the order of the First Appellate Authority, nor did it plead that the appellate order was not served on the petitioner. The respondents were the State of Jharkhand (represented by the Commissioner of State Tax) and the Joint Commissioner, Central Goods and Services Tax and Central Excise, Ranchi East Division.
Held
The Court held that the writ petition was not maintainable. The reasoning was that the petitioner's First Appeal against the Primary Authority's order was dismissed by the First Appellate Authority on April 15, 2024. The Court noted that there was no challenge to this appellate order, nor was it pleaded that the petitioner had not received the appellate order. Consequently, the Court found that the order of the Primary Authority had merged with the appellate order. Since the appellate order remained unchallenged, the Court concluded that relief could not be granted to the petitioner in the present writ petition. The operative direction was to dismiss the writ petition.
Key Issues
1. Whether the writ petition is maintainable when the order of the Primary Authority, which is under challenge, has merged with the subsequent appellate order, and the appellate order itself has not been challenged. The petitioner argued that the writ petition was maintainable to seek relief against the Primary Authority's order. The respondents contended that since the petitioner's First Appeal was dismissed by the Appellate Authority and this dismissal order was not challenged, the writ petition challenging the original order was not maintainable. They argued that the original order had merged with the appellate order, and without challenging the appellate order, no relief could be granted.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF JHARKHAND AT RANCHI
W.P. (T) No. 1315 of 2025
--- M/s. Secure Meters Limited, represented through Rajesh Golechha, aged about 56 Years, S/o M.C. Golechha, R/O 25 , Subhash Nagar, Udaipur, Rajasthan, P.O. - Shastri Circle, P.S. – Bhopalpura.
..Petitioner
Versus 1) State of Jharkhand through Learned Commissioner of State Tax, having its office at Project Bhawan Building, P.O. - Dhurwa, P.S Jagannathpur, Dhurwa, District- Ranchi, Jharkhand. 2) The Joint Commissioner, Central Goods and Services Tax and Central Excise, Ranchi East Division, having its Office at Central Revenue Building, 5A, Mahatma Gandhi Main Road Ranchi , Jharkhand, P.O. – Ranchi GPO, P.S. Daily Market, District- Ranchi.
...Respondents
--- CORAM: HON’BLE THE CHIEF JUSTICE
HON’BLE MR. JUSTICE DEEPAK ROSHAN
--- For the Petitioner : M/s. Aakarsh Raj Srivastava, Pawan
Sharma, Advocates For the Respondents : Mr. Piyush Chitresh, A.C to A.G
---
03/Dated:-24.03.2025
Admittedly, the First App
The judgment continues below.
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