Mere infractions of law are not valid grounds for filing writ petition

Last updated: 11 November 2023

Save Share

Quick Summary

The Allahabad High Court has ruled that a writ petition cannot be filed solely on the grounds of minor infractions of the law to set aside an adjudication notice. In this case, the petitioner challenged a notice regarding alleged e-way bill misuse. The court stated that such matters require factual assessment and that the extraordinary jurisdiction of the High Court should not be invoked to interrupt adjudication proceedings unless there's a fundamental lack of jurisdiction. As an alternative remedy was available, the court dismissed the petition.

Court :
Allahabad High Court

Brief :
The Hon'ble Allahabad High Court in the case of M/s. Bajrang Trading Company v. Commissioner Commercial Tax and Another [Writ Tax No. 1123 of 2023 dated October 27, 2023] dismissed the writ petition and held that mere infractions of law is not a valid ground for filing writ petition for setting aside of adjudication notice.

Citation :
Writ Tax No. 1123 of 2023 dated October 27, 2023

The Hon'ble Allahabad High Court in the case of M/s. Bajrang Trading Company v. Commissioner Commercial Tax and Another [Writ Tax No. 1123 of 2023 dated October 27, 2023] dismissed the writ petition and held that mere infractions of law is not a valid ground for filing writ petition for setting aside of adjudication notice.

Facts

M/s. Bajrang Trading Company ("the Petitioner") filed a writ petition before the Hon'ble Allahabad High Court challenging the adjudication notice dated April 1, 2023 ("the Impugned Notice") issued by the Revenue Department ("the Respondent") for the tax period of August, 2018 to March, 2019. The allegation in the Impugned Notice was that the Petitioner was allegedly involved in the misuse of e-way bills.

Issue

Whether mere infractions of law is a valid ground for filing writ petition for setting aside of adjudication notice?

Held

The Hon'ble Allahabad High Court in Writ Tax No. 1123 of 2023 held as under:

Noted that, the objection raised by the Petitioner pertaining to misuse of the e-way bills is devoid of merit, therefore, could not be accepted at this stage as the same would involve fact appreciation.
Opined that, when the allegation of infraction of law arises, adjudication proceeding may not be interjected by invoking extraordinary jurisdiction of the High Court. The scope of challenging the adjudication proceeding through writ petition is limited to cases involving inherent lack of jurisdiction or grounds of like nature.
Held that, the Petitioner has the option to avail the alternative remedy, therefore, the Court is not inclined to interfere with the proceedings, hence, the writ petition is dismissed.

FAQ :

No, the Allahabad High Court has held that mere infractions of law are not sufficient grounds for filing a writ petition to set aside an adjudication notice.

The case involved a petitioner challenging an adjudication notice for alleged misuse of e-way bills, arguing it was a mere infraction of law.

A High Court's extraordinary jurisdiction through a writ petition is generally limited to cases involving an inherent lack of jurisdiction or similar fundamental issues.

The court dismissed the writ petition, stating that the objection regarding e-way bill misuse required factual appreciation and that the petitioner had an alternative remedy.

An adjudication notice is typically issued by a revenue department to inform a party about alleged violations and initiate proceedings to determine penalties or taxes due.

198 Views Comment Share GST Report

Judgement posted by

Bimal Jain

Service

FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

View Judgements

Comments