M/S Electrical Manufacturing Limited vs. State Of Chhattisgarh
Facts
The petitioner, M/s Electrical Manufacturing Limited, filed a writ petition before the High Court of Chhattisgarh challenging an order passed by the Additional Commissioner, Commercial Tax. The petitioner had previously challenged an earlier order of the Additional Commissioner before the Tribunal. The Tribunal had remitted the matter back to the First Appellate Authority on February 7, 2019. Subsequently, the Appellate Authority again dismissed the petitioner's appeal. The present writ petition was filed against this subsequent dismissal by the Appellate Authority. The respondents, represented by the State, argued that the order passed by the Additional Commercial Tax was appealable under Section 48 of the Chhattisgarh VAT Act, 2005.
Held
The High Court held that a writ petition is not maintainable in the present case because an alternative and efficacious statutory remedy is available to the petitioner. The Court noted that the order passed by the Additional Commercial Tax is appealable under Section 48 of the Chhattisgarh VAT Act, 2005. Consequently, the writ petition was dismissed. However, the petitioner was granted liberty to prefer an appeal before the Tribunal in accordance with Section 48 of the Chhattisgarh VAT Act, 2005. The Court further expressed expectation that the Tribunal would decide the appeal preferably within six months of its presentation and consider any application for condonation of delay with a lenient view.
Key Issues
1. Whether the writ petition is maintainable before this Court when an alternative and efficacious statutory remedy of appeal is available to the petitioner under Section 48 of the Chhattisgarh VAT Act, 2005? Petitioner's Argument: The petitioner's counsel did not explicitly argue on the maintainability of the writ petition. However, the petitioner had approached the High Court directly after the Appellate Authority dismissed their appeal for the second time, implying a challenge to the appellate order. Respondent's Argument: The respondents contended that the order passed by the Additional Commercial Tax is appealable under Section 48 of the Chhattisgarh VAT Act, 2005, thereby suggesting that the writ petition is not the appropriate forum.
Sections Cited
Section 48
AI-generated summary — verify with the full judgment below
HIGH COURT OF CHHATTISGARH, BILASPUR Order Sheet WPT No. 58 of 2022 M/s Electrical Manufacturing Limited Hig 27, Padmanabhpur, Durg Chhattisgarh, Through General Manager (Taxation) Sharat Bajaj , Aged About 47 Years, S/o Shri Sudhir Kumar Bajaj, R/o 10, Sundari Mohan Avenue, Kolkata (W.S.) ---- Petitioner Versus
State Of Chhattisgarh Through Secretary Department Of Commercial Taxes Mahanadi Bhavan, Naya Raipur , Raipur Chhattisgarh.
Commissioner Commercial Tax Department, Capital Complex, Iiird Floor, Vanijyik Kar Gst Bhawan , North Block , Sector 19 Naya Raipur Atal Nagar Chhattisgarh.
Additional Commissioner Commercial Tax , Chhattisgarh Iiird Floor , Vanijyik Kar Gst Bhawan, Capital Complex, North Block, Sector 19, Naya Raipur , Atal Nagar Chhattisgarh.
Appellate Additional Commissioner Commercial Tax Department , Capital Complex , Iiird Floor, VaniJyik Kar Gst Bhawan, North Block , Sector 19, Naya Raipur , Atal Nagar Chhattisgarh.
Appellate Deputy Commissioner, Commercial Tax , VaniJyik Kar Bhavan , Durg Chhattisgarh.
Assistant Commissioner Commercial Tax, VaniJyik Kar Bhavan, Durg Chhattisgarh. ---- Respondent 09/08/2023 Mr. Shyam Sun
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