Steel Authority Of INDIA Limited Represented Thr Its Assistant Manager Liaison Sri Kameshwar Prasad vs. Union Of INDIA Through Its Secretary Department Of Revenue

Facts

The petitioner, Steel Authority of India Limited (SAIL), filed a writ petition before the Jharkhand High Court challenging an Order-in-Original passed by the respondent-authority, the Assistant Commissioner, Central GST & Central Excise Division-I, Jamshedpur. The specific tax period and the amount in dispute were not explicitly recorded in the judgment. The procedural history indicates that the matter reached the High Court via a writ petition, and the petitioner's counsel, upon instruction, chose not to press the petition.

Held

The Court held that an efficacious alternative remedy is available to the petitioner. The petitioner's counsel, on instructions from the client, stated that they were not pressing the writ petition with the intention of challenging the impugned order through an appeal. Consequently, the Court disposed of the writ petition, granting the petitioner liberty to prefer an appeal as provided under the law. Any interim relief granted earlier was vacated. The Court did not delve into the merits of the Order-in-Original itself, as the petitioner chose to pursue the statutory appeal mechanism.

Key Issues

1. Whether the petitioner has an efficacious alternative remedy available to challenge the Order-in-Original passed by the respondent-authority, as contemplated under the relevant GST law? The petitioner, represented by its counsel, argued that they were not pressing the writ petition. This implies an acknowledgment or understanding that an alternative remedy exists. The respondent-authority, represented by A.C. to ASGI and Mr. Ratnesh Kumar, did not present any specific arguments as the petitioner withdrew their plea to press the writ petition. The core of the court's decision hinges on the availability and the petitioner's decision to pursue this alternative remedy rather than the merits of the original order.