M/S Koleshwari Infracons Private LTD Through Its Authorized Signatory Prashant Kumar Singh vs. Union Of INDIA Through Its Secretary Department Of Revenue
Facts
M/s Koleshwari Infracons Private Limited (the petitioner) filed a writ petition before the Jharkhand High Court challenging an order dated February 7, 2024, passed by the Commissioner (Audit), Central GST and CX, Ranchi (respondent no. 2). The impugned order directed the petitioner to pay Service Tax, including cess, amounting to Rs. 3,00,77,354/- for the years 2016-17 and 2017-18. Additionally, a penalty of Rs. 3,01,17,354/- was imposed under the Finance Act, 1994, read with Section 174 of the Central Goods and Services Tax Act, 2017. The revenue, represented by Mr. P.S.A. Swaroop Pati, raised the issue of the availability of an alternative appellate remedy.
Held
The Court did not decide the merits of the case. Upon the revenue raising the issue of the availability of an alternative remedy of appeal, the petitioner sought and was granted leave to withdraw the writ petition. Consequently, the writ petition was dismissed as withdrawn. The Court granted the petitioner liberty to avail the alternative remedy by filing an appeal before the appellate forum within two weeks from the date of receiving a copy of the order. Furthermore, the Court directed the competent authority to decide any such appeal filed within three months thereafter, after hearing the affected parties and on its merits.
Key Issues
1. Whether the writ petition is maintainable in light of the availability of an alternative statutory remedy of appeal? The petitioner, M/s Koleshwari Infracons Private Limited, sought to quash the order passed by the Commissioner (Audit) demanding Service Tax and imposing penalty. The revenue, represented by Mr. P.S.A. Swaroop Pati, contended that the petitioner has an alternative remedy of appeal against the impugned order. The petitioner's counsel, Mr. Indrajit Sinha, upon being apprised of the alternative remedy, sought leave to withdraw the writ petition to pursue the appellate route. No specific arguments were recorded for the petitioner regarding the merits of the demand or penalty at this stage, beyond seeking withdrawal.
Sections Cited
Section 174
AI-generated summary — verify with the full judgment below
1
IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P.(T) No. 4515 of 2024 --------- M/s Koleshwari Infracons Private Limited having its office at Village Nagar, P.O. Hunterganj, P.S. Hunterganj, District Chatra through its Authorized Signatry-Prashant Kumar Singh, aged about 27 years, son of Rambharosh Singh, resident of Village Pipra, P.O. Mayurhand, P.S. Itkhori, Pipra District-Chatra (Jharkhand). … … Petitioner Versus
Union of India through its Secretary, Department of Revenue, having its office at 128-A, North Block, P.O. Central Secretariat, P.S. Central Secretariat, District New Delhi.
Commissioner (Audit), Central GST and CX, Ranchi having its office at Central Revenue Building, Main Road Ranchi, G.P.O., Ranchi, P.S. Sadar, District Ranchi.
Assistant Commissioner, Central GST and Central Excise Division-I, Hazaribagh, having its office at Central Revenue Building, Near Old Bus Stand NH-33, Rabindra Path, Hazaribagh, P.O. Hazaribagh, P.S. Hazaribagh, District Hazaribagh.
… …. Respondents --------- CORAM: HON’BLE THE ACTING CHIEF JUSTICE
HON’BLE MR. JUSTICE ARUN KUMAR RAI ---------- For the Petitio
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