M/S Shan Stone Crusher Through Its Properitor Sheru Kha vs. The Union Of INDIA

Held

The Court held that the writ petition was not maintainable. This was based on the concession made by the petitioner's counsel that the order under challenge was appealable under Section 112 of the GST Act. The Court reasoned that when a specific statutory remedy is available, a writ petition under Article 226 should not be entertained. The ratio decidendi is that availability of an alternative statutory appeal bars the writ jurisdiction. The Court dismissed the petition but granted liberty to the petitioner to prefer an appeal under Section 112 of the GST Act, if so advised. The time spent by the petitioner before the High Court, from 22.06.2026 till the date of the order, was to be excluded for calculating the period of limitation for filing the appeal.

Facts

The petitioner, M/s Shan Stone Crusher, through its proprietor Sheru Kha, filed a writ petition before the Madhya Pradesh High Court at Gwalior. The petition sought to quash an order, identified as Annexure-P-1, and another order dated 14.07.2023. The petitioner also prayed for the matter to be remanded for a hearing on merits after condoning any delay. The respondents were the Union of India and others, including the State. The petition was filed on 22.06.2026.

Key Issues

1. Whether the writ petition under Article 226 of the Constitution of India is maintainable when an alternative statutory remedy of appeal under Section 112 of the GST Act is available. The petitioner's counsel conceded that the order under challenge is appealable under Section 112 of the GST Act. The respondents' contention was implicitly that the writ petition was not maintainable due to the availability of the statutory appeal. No specific arguments were recorded for the respondents beyond the implication of the petitioner's concession.