In a Civil Writ Jurisdiction case, the Patna High Court disposed of the writ petition filed by North Bihar Power Distribution Co. Ltd., directing parties to contest merits before the appropriate forum due to available alternative remedy.
Writ petition disposed of; no substantive relief granted.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.5516 of 2018
======================================================
North Bihar Power Distribution Co. Ltd., a company incorporated under the Companies Act, 1956 having its Head Office at Vidyut Bhawan, Bailey Road, Patna - 800001 through its Deputy General Manager - Finance Anurag, son of late Rajendra Prasad, resident of Flat No. 406 Ramayan Apartment, Exhibition Road P.O.- GPO, P.S. Gandhi Maidan, District - Patna.
... ... Petitioner/s Versus
... ... Respondent/s
======================================================
Appearance : For the Petitioner/s : Mr. D.V.Pathy For the Respondent/s : Mr. Satya Prakash Tripathy, Sr. SC
====================================================== CORAM: HONOURABLE MR. JUSTICE JYOTI SARAN and HONOURABLE MR. JUSTICE PARTHA SARTHY ORAL ORDER
(Per: HONOURABLE MR. JUSTICE JYOTI SARAN)
2 16-07-2019 While informing that the attempt of the petitioner before the Commissioner, Goods and Services Tax has failed as a rejection order has been passed and against which the petitioner intends to move the Tribunal to question the decision, Mr. D.V. Pathy, learned counsel appearing for the petitioner submits that bearing note of the reasons assigned by the Commissioner for such rejection, the petitioner intends to question the validity of the provisions of Section 66E of the
Patna High Court CWJC No.5516 of 2018(2) dt.16-07-2019 2/2
Service Tax Act.
Mr. S.P. Tripathy, learned Senior Standing Counsel appearing for the department would have no objection as a right to question an act on its validity, is inherent in every citizen.
Mr. Tripathi, however, submits that the issue relating to loan repayment as canvassed by Mr. Pathy does not arise in the case in question. We leave it for the parties to contest their respective stands before the appropriate forum but since the petitioner has not chosen to argue the matter on merits in view of the alternative remedy available to him, we dispose of the writ petition.
The writ petition is disposed of accordingly.
(Jyoti Saran, J)
( Partha Sarthy, J)
skpathak/-
U
1 issue framed by the court
Whether the petitioner can contest the validity of Section 66E of the Service Tax Act via writ petition when alternative remedy exists.
1 provisions across 1 enactments
North Bihar Power Distribution Co. Ltd.
Directorate General of GST Intelligence
Additional Director General, Directorate General of GST Intelligence
Dr. Director, Directorate General of GST Intelligence
Jyoti Saran
Partha Sarthy
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
