ECI Engineering And Construction Co Ltd Vs Union of India And 2 Ors (Gauhati High Court)
ECI Engineering and Construction Co. Ltd., a constituent of a joint venture for a national highway project, challenged an order dated 23.08.2023 by the Additional Commissioner, GST, Dimapur. The petitioner argued that a separate GST levy was sought from it despite the joint venture already being taxed, resulting in an allegation of double taxation. The petitioner also raised a serious issue regarding the jurisdiction of the authority that passed the original order.
The respondent, CBIC, raised a preliminary objection that the impugned order was appealable, an aspect reflected in the order itself. While the High Court acknowledged that approaching a writ court is not absolutely barred, especially where a jurisdictional issue is involved (citing Whirlpool Corporation), it was of the opinion that the jurisdictional and technical aspects of the dispute are best raised before the statutory appellate authority which possesses the requisite expertise.
The Court, therefore, decided that the dispute should be raised before the appellate authority. Given concerns raised by the petitioner regarding limitation, the Court exercised its equity jurisdiction and disposed of the writ petition by directing that if the appeal is preferred within 45 days from the date of the order, the aspect of limitation would not bar its adjudication on merits. The interim order passed on 18.01.2024 remains operative until the appeal is disposed of.
