Punjab-Haryana High Court
Technobile Systems Pvt. Ltd vs The Union Of India And Anr on 3 February, 2022
Author: Pankaj Jain
Bench: Pankaj Jain
105
IN THE HIGH COURT OF PUNJAB AND HARYANA
AT CHANDIGARH
CWP No.1164 of 2022
Date of decision: 03.02.2022
Technobile Systems Pvt. Ltd.
...Petitioner
Versus
Union of India and another ...Respondents
CORAM: HON'BLE MR. JUSTICE AJAY TEWARI
HON'BLE MR. JUSTICE PANKAJ JAIN
Present : Mr. Rajesh Jain, Advocate for
Mr. Birinder Pal, Advocate
for the petitioner.
(Proceedings through V.C.)
AJAY TEWARI, J. (ORAL)
This is the petition filed under Article 226/227 of the Constitution of India read with the Finance Act, 1994 challenging the Order-in-Appeal dated 30th April, 2021 (Annexure P-1) passed by the Commissioner of CGST (Appeals), whereby demand of tax under the Finance Act, 1994 has been confirmed on the provision of Set Top Boxes (STB) with further prayer to issue a Writ in the nature of Mandamus declaring the said order, as patently without jurisdiction.
Notice of motion.
On asking of the Court, Mr. Sourabh Goel, Advocate accepts notice on behalf of the Respondents and states that the issues raised in this Petition can well be taken up in a Statutory Appeal before the CESTAT.
Learned counsel for the petitioner counters by arguing that in 1 of 2 ::: Downloaded on - 04-02-2022 20:20:50 ::: CWP No.1164 of 2022 -2- the impugned order, the judgments specifically relied upon by the petitioner have not been considered and, therefore, this is breach of principles of natural justice and there are many precedents that in such cases, the mere availability of right of appeal would not bar the High Court from exercising its jurisdiction under Article 226 of the Constitution of India, though there is no doubt that there are certain judgments which say this, yet there are also many judgments which laid down where there is an efficacious remedy of appeal, Writ Petition should normally not be entertained.
In our considered view, the legal issue as has been raised by learned counsel for the petitioner, viz. non-reference to judgment relied upon can well be appreciated by the Tribunal and consequently, we relegate the petitioner to avail the remedy before the Appellate Tribunal.
The present Writ Petition stands disposed of, in the above terms.
(AJAY TEWARI)
JUDGE
February 03, 2022 (PANKAJ JAIN)
Dpr JUDGE
Whether speaking/reasoned : Yes/No
Whether reportable : Yes/No
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