Title: M/S Bajrang Trading Company v. Commissioner Commercial Tax And Another
Decided on: 27.10.2023
Citation: WRIT TAX No. – 1123 of 2023
Coram: Justices Saumitra Dayal Singh and Surendra Singh-I
Introduction
The Allahabad High Court has ruled that claims of legal violations cannot be addressed within the extraordinary jurisdiction of the Court under Article 226 of the Constitution of India, unless there is an assertion of an inherent lack of jurisdiction.
Facts of the case
The petitioner was served with an adjudication notice, which accused them of involvement in the improper use of E-way Bills by M/s. Kay Pan Fragrances Pvt. Ltd. and M/s. Mahaveer Trading Co. There is a preliminary claim of the petitioner’s involvement in this misuse.
Court’s observation and analysis
In the current case, the court did not intend to investigate the accuracy of the allegations or the involvement of the petitioner in the alleged misuse of E-way Bills, as that would require assessing facts. The petitioner has appropriate legal remedies available, such as filing objections to the show-cause notice and presenting defence evidence. It is important to note that there is no assertion of inherent lack of jurisdiction in this petition.
The bench, consisting of Justices Saumitra Dayal Singh and Surendra Singh-I, emphasized that when allegations of legal violations are raised, the court should not interrupt adjudication proceedings using its extraordinary writ jurisdiction. The scope of challenge is limited to cases involving inherent lack of jurisdiction or similar grounds. The court further stated that once allegations of legal violations are raised, the court should not interfere with adjudication proceedings through its extraordinary writ jurisdiction. The only cases that should be considered for such interference are those involving an inherent lack of jurisdiction or similar grounds. Consequently, the court denied the requested inference, as the petitioner had an alternative statutory remedy available. As a result, the present writ petition was dismissed.
“PRIME LEGAL is a full-service law firm that has won a National Award and has more than 20 years of experience in an array of sectors and practice areas. Prime legal fall into a category of best law firm, best lawyer, best family lawyer, best divorce lawyer, best divorce law firm, best criminal lawyer, best criminal law firm, best consumer lawyer, best civil lawyer.”
Written by- Amrita Rout
