M/S Shaina Chand Bidi Company vs. Union Of INDIA

Held

The Court held that the order dated December 15, 2023, being an order in original, is appealable before the Appellate Authority. Consequently, it cannot be examined in a writ petition. The Court allowed the petitioner's prayer to withdraw the present petition with liberty to file an appeal before the appropriate Appellate Authority, if advised. No other issues were decided on merits.

Facts

The petitioner, M/s Shaina Chand Bidi Company, filed a writ petition before the Madhya Pradesh High Court challenging an order in original dated December 15, 2023, and a notice dated June 19, 2024, issued under Section 79(1)(c) of the CGST Act, 2017, by the Assistant Commissioner, Central Goods and Services Tax, Division, Rewa. The petitioner sought to challenge these orders through the writ petition. The revenue was represented by the Union of India and others.

Key Issues

1. Whether the High Court, in its writ jurisdiction under Article 226 of the Constitution of India, can entertain a challenge to an order in original that is appealable before a statutory appellate authority? The petitioner's counsel argued for the withdrawal of the petition with liberty to file an appeal. The revenue's stance on this procedural issue is not explicitly recorded in the judgment.