No, the Honorable High Court of Madhya Pradesh in the case of RCC Infraventures Limited Vs. UOI or Ors. [W.P. 8253 of 2024] dismissed the writ petition as withdrawn, granting the petitioner the liberty to approach the Appellate Authority for redressal. The Honorable Court observed that the petitioner’s registered office is located in Agra, and the Impugned order was passed by the Additional Commissioner, CGST & Central Excise, Agra Commissionerate, Agra. Considering this, the appropriate appellate authority to address the grievance is the Additional Commissioner (Appeals), GST, located in Gomti Nagar, Lukcnow, as indicated in the impugned order. Despite this, the petitioner has opted to file a writ petition under Article 226 of the Constitution of India instead of pursing the alternative remedy of appeal. Consequently the Honorable Court dismissed the writ petition.
Author’s Comments
To approach the High Courts, it must be shown to the Honorable Court that the proceedings:
a) Deserves intervention to stop the march of injustice;
b) Remedy necessary, cannot be allowed in adjudication of in Appeal.
In the instant case, nothing of this sort was placed before the consideration of the Honorable Court; therefore, rightly the Writ petition is disposed off.
A Similar decision was rendered by the Honorable Rajasthan High Court in the case of M/s Thekedar Nandlal Sharma V. State of Rajasthan and Ors. [D.B. Civil Writ Petition No. 1437/2024 dated April 30, 2024] where the writ petition against the Assessment Order was dismissed since the remedy of appeal was not availed.
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