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, filed a writ petition before the Jharkhand High Court challenging an Order-in-Original passed by the Assistant Commissioner, Central GST & Central Excise Division-I, Jamshedpur. The specific tax period and the amount in dispute are not recorded in the judgment. The procedural history indicates that the petitioner approached the High Court directly through a writ petition. The counsel for the petitioner, upon instructions, stated that they were not pressing the writ petition.

Held

The Court noted that an efficacious alternative remedy was available to the petitioner. Consequently, the counsel for the petitioner, acting on instructions from their client, stated that they were not pressing the writ petition. The Court, in light of this submission, disposed of the writ petition. The petitioner was granted liberty to prefer an appeal as provided under the law against the impugned Order-in-Original. Any interim relief granted earlier was vacated. The Court did not decide the merits of the challenge to the Order-in-Original.

Key Issues

1. Whether the petitioner has an efficacious alternative remedy available against the impugned Order-in-Original, and if so, should the writ petition be entertained by this Court? The petitioner's counsel, on instructions, did not press the writ petition, indicating a concession that an alternative remedy exists and is to be pursued. The respondents' arguments are not recorded as the petitioner withdrew their submission to press the petition.