Writ not entertained due to availability of alternative and efficacious remedy

Sashreek Constructors Private Limited Vs Union of India (Gauhati High Court)

Gauhati High Court held that writ petition not entertained as alternative and efficacious remedy is available to the petitioner. Accordingly, tax payer directed to avail statutory remedy, which is more efficacious.

Facts- By filing this writ petition under Article 226 of the Constitution of India, the petitioner has assailed the validity of the demand -cum- show-cause notice dated 23.04.2021 as well as the order-in-original dated 14.03.2022, passed by the Principal Commissioner, CGST & Central Excise, Guwahati (respondent no.2). By the impugned order-in-original dated 14.03.2022, the respondent no. 2 had (i) confirmed the service tax demand of Rs.2,17,50,747/- u/s. 73(2) of the Finance Act, 1994, (ii) interest u/s. 75 of the Finance Act, 1994, (iii) penalty of Rs.10,000/- u/s. 77(1) of the Finance Act, 1994, (iv) penalty of Rs.10,000/- u/s. 77(2) of the Finance Act, 1994, and (v) penalty of Rs.2,17,50,747/- u/s. 78 of the Finance Act, 1994.

Conclusion- Held that the direction to relegate a tax payer to avail statutory remedy, which is more efficacious is the principle of self-restrain adopted by the Constitutional Courts. Therefore, as alternative and efficacious remedy is available to the petitioner, this Court is not inclined to entertain this writ petition and therefore, this writ petition challenging the legality of the impugned order- in-original no. 30/Pr.Commr./ST/GHY/2021-22 dated 14.03.2022 stands dismissed at the motion stage without issuance of notice upon the respondents.

FULL TEXT OF THE JUDGMENT/ORDER OF GAUHATI HIGH COURT

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