Britannia Industries Limited Vs Union of India & Ors. (Calcutta High Court)
Calcutta High Court, in Britannia Industries Limited vs. Union of India & Ors., addressed an intra-court appeal challenging a GST show cause notice issued by the Adjudicating Authority on August 3, 2024. The writ petition, filed on September 23, 2024, sought relief from the notice, but the Single Bench ruled that the petitioner should first exhaust statutory remedies under the CGST Act, 2017. Consequently, the challenge was dismissed, prompting Britannia to file an intra-court appeal.
During the hearing, Britannia’s counsel sought permission to withdraw the appeal and requested an extension of time to submit a response to the show cause notice. The Division Bench acknowledged that significant time had elapsed due to the pendency of the writ petition and appeal. Instead of calculating the exact duration, the court granted a 60-day extension from the date of receipt of the judgment, allowing Britannia to present its case before the Adjudicating Authority.
The court clarified that neither the Single Bench nor the Division Bench had examined the merits of the case. Any observations made in the previous order touching upon factual matters were explicitly deleted, ensuring that Britannia could argue all legal and factual contentions without prejudice before the Adjudicating Authority. The hearing scheduled by the adjudicating body was also deferred in light of this extension.
The appeal and related applications were dismissed as withdrawn, reinforcing the principle that statutory remedies must be pursued before approaching the court. This ruling aligns with judicial precedents emphasizing the exhaustion of alternative remedies before invoking writ jurisdiction in taxation matters.
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT
