M/S Rukveer Food Products PVT. LTD. vs. Union Of INDIA And 2 Others

Held

The Court granted the petitioner's request to withdraw the writ petition. The Court dismissed the writ petition as withdrawn, granting the petitioner liberty to file an appeal. The Appellate Authority was directed to decide the appeal, which was to be filed by the petitioner, uninfluenced by an order dated May 16, 2018, passed by the Committee of Commissioners in Proceedings C.No.V/R/OlA/13/21l8-Review. No order as to costs was made. The Court also directed the office to return the original of the impugned order to the petitioner's counsel and closed all pending miscellaneous petitions.

Facts

The petitioner, M/s Rukveer Food Products Pvt. Ltd., filed a writ petition before the High Court for the State of Telangana challenging an order dated July 25, 2020, passed by the Assistant Commissioner of Central Tax. The petitioner sought a writ of mandamus to declare the said order as arbitrary, illegal, contrary to principles of natural justice, and violative of Article 14 of the Constitution of India. The petitioner also filed applications seeking a stay of further proceedings pursuant to the impugned order and to receive additional documents. The respondents were the Union of India, the Assistant Commissioner of Central Tax, and the Commissioner of Central Tax.

Key Issues

1. Whether the writ petition is maintainable in light of the availability of an appellate remedy under Section 83 of the Finance Act, 1994, read with Section 35 of the Central Excise Act, 1944? Petitioner's contention: The petitioner, through their counsel, sought to withdraw the writ petition with liberty to avail the appellate remedy. Revenue's contention: Not recorded in the judgment.