Kashedi Parshuram Highways Private Limited Vs Union of India & ors. (Bombay High Court)
Bombay High Court Dismisses Writ Petition, Citing Availability of Statutory Appeal Remedy for GST Demand
The Bombay High Court has dismissed a writ petition filed by Kashedi Parshuram Highways Private Limited against the Union of India and others, challenging a demand made under Section 73 of the Goods and Service Tax (GST) Act. The court, in its recent order, emphasized the availability of an alternate and efficacious remedy in the form of a statutory appeal before the appellate authority under the GST Act.
The petitioner had sought to invoke the High Court’s writ jurisdiction under Article 226 of the Constitution of India, arguing that the impugned order was a nullity. In support of this contention, the petitioner’s counsel cited the Supreme Court’s judgment in Godrej Sara Lee Ltd. Vs. The Excise and Taxation Officer-cum-Assessing Authority & ors. and the Madras High Court’s ruling in KNR Srirangam Infra Pvt. Ltd. Vs. The State Tax Officer, Lalgudi Assessment Circle, Lalgudi . The petitioner also highlighted that the show-cause notice under challenge was issued after a circular dated June 26, 2024, by the Central Board of Direct Taxes (CBDT).
