M/S Ss Rail Works PVT LTD Through Its Director Shri Sreenivasulu Reddy Annamreddy vs. The State Of Madhya Pradesh
Held
The High Court held that no case was made out for entertaining the writ petition, as the petitioner had an alternative and efficacious remedy of filing an appeal under Section 107 of the GST Act. The Court reasoned that bypassing the statutory remedy was not justified in the present circumstances. Therefore, the writ petition was dismissed. The Court granted liberty to the petitioner to avail the statutory remedy if so advised, in accordance with law. No specific findings were made on the merits of the order dated 23.10.2024, as the petition was dismissed on the ground of alternative remedy. The issue of the validity of the order dated 23.10.2024 was expressly left undecided.
Facts
The petitioner, M/s SS Rail Works Pvt Ltd, filed a writ petition before the Madhya Pradesh High Court at Gwalior seeking to quash an order dated 23.10.2024. The State, represented by the Government Advocate, conceded that the petitioner has an alternative and efficacious remedy of filing an appeal under Section 107 of the GST Act. The writ petition was filed under Article 226 of the Constitution of India. No specific tax period or amount in dispute was mentioned in the provided text. The procedural history is limited to the filing of the writ petition and the concession made by the State.
Key Issues
1. Whether the High Court should entertain a writ petition under Article 226 of the Constitution of India when an alternative and efficacious statutory remedy of appeal under Section 107 of the GST Act is available to the petitioner? Petitioner's Contention: The petitioner sought to quash an order dated 23.10.2024, implying a challenge to the merits of that order, but did not explicitly argue for bypassing the statutory remedy in the provided text. Revenue's Contention: The State conceded that the petitioner has an alternative and efficacious remedy of filing an appeal under Section 107 of the GST Act, thereby implicitly arguing against the entertainment of the writ petition.
Sections Cited
Section 107
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Cause title — parties, addresses and appearances
ORDER Per: Justice Gurpal Singh Ahluwalia This petition under Article 226 of Constitution of India has been filed seeking the following reliefs: "i) That, your Lordship(s) may be pleased to issue of Writ of Certiorari or any other Writ, Order or Direction to quash the impugned order dated 23.10.2024 (Annexure-P/1). ii) That, to grant ad-interim relief in the interest of justice. iii) That your Lordship(s) may be pleased to grant any other relief that may be deemed fit in the facts and circumstances of the case may be also please be granted."
At the outset, it is fairly conceded by counsel for State that petitioner has an alternative and efficacious remedy of filing an appeal under Section 107 of GST Act. 1 WP-17178-2026 NEUTRAL CITA
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Reproduced from the public record of the Madhya Pradesh High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.