The Allahabad High Court recently ruled that allegations of law violations cannot be addressed under the extraordinary jurisdiction of the Court, as outlined in Article 226 of the Indian Constitution unless there is a claim of inherent lack of jurisdiction.
In a case presided over by Justices Saumitra Dayal Singh and Surendra Singh-I, the Court stated that when accusations of law infringement arise, the writ court should not intervene in the adjudication process. The Court emphasized that challenges to jurisdiction should be limited to cases where any inherent lack of jurisdiction or similar grounds are involved.
The petitioner, in this case, received an adjudication notice for the period from August 2018 to March 2019, alleging their involvement in the misuse of GST E-way Bills by M/s. Kay Pan Fragrances Pvt. Ltd. and M/s. Mahaveer Trading Co.
The petitioner’s counsel argued that the entire proceedings originated from a survey conducted at the premises of M/s. Kay Pan Fragrances Pvt. Ltd. and M/s. Mahaveer Trading Co. in July 2019, while the petitioner had already surrendered its business registration in May 2019, prior to the survey. However, rejecting this argument, the Court stated that the proceedings were initiated for the period from August 2018 to March 2019, during which the registration was still authenticated.
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The Court noted that a fact check is required in order to determine the correctness of the allegations or the petitioner’s involvement in the alleged misuse of E-way Bills. Since the petitioner had an alternative legal remedy available and there was no inherent lack of jurisdiction, the Court declined to entertain the writ petition.
Consequently, the writ petition was dismissed by the Court.
| Case | M/S Bajrang Trading Company Vs Commissioner Commercial Tax And Another |
| Citation | WRIT TAX No. – 1123 of 2023 |
| Date | 27.10.2023 |
| Counsel for Petitioner | Pooja Talwar |
| Counsel for Respondent | C.S.C. |
| Allahabad High Court | Read Order |
