Writ Petitions having alternative remedy not to be entertained if no violation of fundamental rights, excess jurisdiction/ delegation

Last updated: 29 September 2021
Quick Summary
The Supreme Court has ruled that writ petitions should not be entertained if an alternative remedy, such as an appeal under the CGST Act, is available. Such petitions are only permissible in exceptional cases, like breaches of fundamental rights, excess of jurisdiction, or challenges to the validity of legislation. In this case, the court found no such exceptional circumstances and directed the matter to be pursued through the available appeal process.

Court :
Telangana High Court

Brief :
In The Assistant Commissioner of State Tax and Others v. M/s Commercial Steel Limited [Civil Appeal No 5121 of 2021 dated September 03, 2021], the current appeal has been filed against the Judgment dated March 04, 2020 of the Hon’ble High Court of Telangana arising out of a writ petition filed under Article 226 of the Constitution, wherein it set aside the action of the Assistant Commissioner of State Tax ("the Appellant") towards tax and penalty under the Central Goods and Services Tax Act 2017 ("the CGST Act") and directed a refund to M/s Commercial Steel Limited ("the Respondent").

Citation :
Civil Appeal No 5121 of 2021 dated September 03, 2021

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Bimal Jain
Published in GST
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