Tata Steel Limited Vs Union of India (Jharkhand High Court)
The Jharkhand High Court considered a writ petition challenging an Order-In-Original dated 26.12.2025 passed under Section 74 of the CGST Act, 2017. The petitioner acknowledged the availability of an alternative statutory remedy of appeal but sought to invoke writ jurisdiction on the grounds that the case fell within recognized exceptions, namely lack of jurisdiction and violation of principles of natural justice, as laid down in Whirlpool Corporation v. Registrar of Trade Marks.
The petitioner argued that the essential conditions for invoking Section 74—such as fraud, willful misstatement, or suppression to evade tax—were not satisfied, rendering the proceedings without jurisdiction. It was further contended that the show-cause notice was based on an audit report that had been contested, and that recalling the matter from the call book to avoid limitation violated natural justice. Additionally, it was argued that certain jurisdictional objections raised in response to the show-cause notice were not considered in the final order.
The Revenue opposed these contentions, stating that the case did not qualify as exceptional and that all issues, including jurisdiction and merits, had been duly considered in the Order-In-Original. It was argued that the petitioner should pursue the statutory appellate remedy.
