Ms Ashok Singh Through Its Proprietor Ashok Singh vs. The Union Of INDIA Through The Secretary Ministry Of Finance Department Of Revenue
Facts
The petitioner, M/s Ashok Singh, through its Proprietor Ashok Singh, had filed a writ petition before the Jharkhand High Court. The petitioner had previously filed an appeal under Section 85 of the Finance Act, 1994, before the Commissioner, Central Goods and Service Tax, Ranchi. This appeal was dismissed by the Commissioner vide an order dated 15.02.2022. Following this dismissal, the petitioner had approached the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) in appeal. The petitioner's counsel, on instruction, informed the High Court that they had approached CESTAT and therefore sought permission to withdraw the present writ petition.
Held
The Court held that the petitioner had an alternative effective remedy available by way of an appeal before the CESTAT, which they had already availed. The petitioner's counsel, on instruction, submitted that they had approached the CESTAT in appeal against the order of the Commissioner dated 15.02.2022. Consequently, the Court found that the writ petition was not maintainable in light of the availability and pursuit of the statutory remedy. The Court granted the petitioner's request to withdraw the writ petition. No specific issues were decided on merits, as the petition was dismissed as withdrawn.
Key Issues
1. Whether the petitioner has an alternative effective remedy available against the order of the Commissioner, Central Goods and Service Tax, Ranchi, dated 15.02.2022? 2. Whether the writ petition is maintainable in light of the availability of an alternative remedy before the CESTAT? Petitioner's Contention: The petitioner argued that they have already availed an alternative remedy by filing an appeal before the CESTAT against the order of the Commissioner. Therefore, they sought permission to withdraw the writ petition. Respondents' Contention: The respondents did not record any specific arguments in the judgment. However, the context implies that the respondents would likely have contended that a writ petition is not maintainable when an alternative statutory remedy is available and has been pursued.
Sections Cited
Section 85
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P (T) No. 3296 of 2020
M/s Ashok Singh through its Proprietor Ashok Singh --- --- Petitioner Versus
The Union of India through the Secretary, Ministry of Finance, Department of Revenue, New Delhi
The Commissioner, Central Excise and Service Tax, Ranchi
The Assistant Commissioner, Central Excise and Service Tax, Division Ranchi, Ranchi
The Deputy Commissioner, Central GST and Central Excise, Ranchi South Division, Ranchi
The Superintendent of Central Tax, Central Goods and Services Tax, Range-III, Ranchi South Division, Ranchi --- --- Respondents --- CORAM: Hon’ble Mr. Justice Aparesh Kumar Singh
Hon’ble Mr. Justice Deepak Roshan ---
For the Petitioner: Mrs. Rakhi Rani, Advocate
For the Respondents: Mr. P.A.S. Pati, Advocate ---- 04 / 14.07.2022 Reference may be made to the order dated 04.07.2022. Learned counsel for the petitioner Mrs. Rakhi Rani submits on instruction that the petitioner had preferred an appeal under Section 85 of the Finance Act, 1994 before the Commissioner, Central Goods and Service Tax, Ranchi which has been dismissed vide ord
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