M/S R.H. Solvex PVT. LTD. vs. Union Of INDIA

Held

The Court held that while a writ petition under Article 226 of the Constitution of India can be entertained by the High Court, it should not be burdened with examining every case when a statutory remedy of appeal is provided. The Court noted that no issue of competency or jurisdiction was raised by the petitioner. The allegations of arbitrariness and violation of the principles of natural justice can be examined and considered by the appellate authority. Therefore, the Court found that the statutory remedy of appeal under Section 107 of the CGST Act was available and appropriate for the petitioner to pursue. The Court did not decide on the merits of the petitioner's claim of arbitrariness.

Facts

The petitioner, M/s R.H. Solvex Pvt. Ltd., filed a writ petition before the Madhya Pradesh High Court challenging an order in original passed by the appellate authority. The petitioner contended that the appellate authority had passed the order arbitrarily. The respondents were the Union of India and others. The tax period and the amount in dispute were not specified in the judgment. The procedural history indicates that the petitioner approached the High Court directly via a writ petition instead of availing the statutory remedy of appeal.

Key Issues

1. Whether the High Court should entertain a writ petition under Article 226 of the Constitution of India when a statutory remedy of appeal is available to the petitioner? The petitioner argued that the appellate authority passed the order arbitrarily, implying a violation of principles of natural justice and a lack of competency or jurisdiction. The petitioner relied on the High Court's power under Article 226 to entertain writ petitions. The respondents, represented by Shri Shreyash Dubey, Advocate, did not explicitly record arguments but implicitly supported the dismissal of the writ petition by highlighting the availability of the statutory appeal.