Bharat Sanchar Nigam Limited Vs Commissioner
Date: October 17, 2023
Subject Matter
Writ petitions are not the appropriate forum to challenge assessment orders. Legal remedies must be exhausted first.
Summary
The case involved a dispute between Bharat Sanchar Nigam Limited (BSNL) and the Commissioner, Central GST and Central Excise regarding an assessment order issued by the GST Commissioner. BSNL filed a writ petition challenging the assessment order, but the Kerala High Court dismissed the petition, stating that it was not the appropriate forum to challenge assessment orders. The court emphasized that BSNL had the option to seek legal remedy through an appeal under Section 86(1) of the Finance Act, 1994, and encouraged them to utilize the legal remedies available.
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT
1. The present writ petition has been filed for quashing of Ext.P1 order in original passed by the Commissioner, Central GST and Central Excise.
2. The petitioner has approached this Court against the assessment order for which it has been set free to seek remedy by appeal under Section 86(1) of the Finance Act, 1994. On perusal of the assessment order which is quite detailed, this Court does not find that the assessing authority has committed any jurisdictional error which requires interference by this Court in the writ jurisdiction. Therefore, without entering into the merits of the case, the present writ petition is dismissed with liberty to the petitioner to approach the appellate authority/Tribunal against the assessment order. If the appeal is filed, the appellate authority should proceed hearing of the appeal in accordance with law and dispose the same expeditiously.
3. The present writ petition is hereby dismissed.