Case Note & Summary
The case involves two writ petitions: one filed by Vodafone Idea Limited seeking implementation of a refund order, and another filed by the Revenue challenging the same order. The Revenue's petition was dismissed as not maintainable due to the availability of an alternative remedy and delay.
Headnote
A) Constitutional Law - Writ Jurisdiction - Alternative Remedy - Maintainability - The High Court under Article 226 of the Constitution of India may refuse to entertain a writ petition if the petitioner has an alternative efficacious remedy. In the present case, the Revenue challenged an order-in-appeal granting refund to Vodafone Idea Limited. The court held that the Revenue had an alternative remedy of revision under Section 35A of the Central Excise Act, 1944, and therefore the writ petition was not maintainable. (Paras 1-10)
B) Limitation - Delay and Laches - Condonation of Delay - The Revenue filed a writ petition challenging an order dated 18.08.2021 on 14.07.2022, i.e., after a delay of about 11 months. The court held that the petition was barred by delay and laches, and no sufficient cause was shown for the delay. (Paras 11-15)
C) Central Goods and Services Tax Act, 2017 - Refund - Order-in-Appeal - The Joint Commissioner (Appeals) granted refund of Rs.1,02,74,14,843/- to Vodafone Idea Limited. The court upheld the order and dismissed the Revenue's challenge. (Paras 1-2)
Issue of Consideration
Whether the Revenue's writ petition challenging the order-in-appeal dated 18.08.2021 is maintainable when an alternative remedy of revision under Section 35A of the Central Excise Act, 1944 is available, and whether the petition is barred by delay and laches.
Final Decision
The court dismissed the Revenue's writ petition (W.P. (L) No. 12860 of 2022) as not maintainable and allowed Vodafone Idea Limited's writ petition (W.P. No. 3221 of 2021) directing implementation of the order-in-appeal dated 18.08.2021.
Law Points
- Alternative remedy
- Delay and laches
- Jurisdiction of High Court under Article 226
- Revision under Section 35A of Central Excise Act
- 1944
- Refund under CGST Act
- 2017
Case Details
2022 LawText (BOM) (07) 28
WRIT PETITION NO. 3221 OF 2021 and WRIT PETITION (L) NO. 12860 OF 2022
K. R. SHRIRAM, MILIND N. JADHAV
Mr. Darius Shroff, Senior Advocate a/w. Mr. Vaibhav Patankar and Mr. Prasad Paranjape i/by Patankar and Associates for Respondent in W.P. (L) No. 12860 of 2022 and for Petitioner in W.P. No. 3221 of 2021; Mr. Jitendra B. Mishra a/w. Mr. Satyaprakash Sharma and Mr. Ranjith Aithe, for Petitioner in W.P.(L) No. 12860 of 2022 and for Respondent Nos. 2 to 4 in W.P. No. 3221 of 2021
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Nature of Litigation
Writ petitions under Article 226 of the Constitution of India challenging and seeking implementation of an order-in-appeal granting refund.
Remedy Sought
Vodafone Idea Limited sought a writ of mandamus directing respondents to implement the order-in-appeal dated 18.08.2021 granting refund of Rs.1,02,74,14,843/-. Revenue sought a writ of certiorari quashing the same order.
Filing Reason
Vodafone Idea Limited filed for implementation of refund order; Revenue filed to challenge the refund order.
Previous Decisions
Joint Commissioner (Appeals-II), CGST and Central Tax, Mumbai passed order-in-appeal dated 18.08.2021 granting refund of Rs.1,02,74,14,843/- to Vodafone Idea Limited.
Issues
Whether the Revenue's writ petition challenging the order-in-appeal is maintainable when an alternative remedy of revision under Section 35A of the Central Excise Act, 1944 is available?
Whether the Revenue's writ petition is barred by delay and laches?
Submissions/Arguments
Vodafone Idea Limited argued that the Revenue's petition is not maintainable due to alternative remedy and delay.
Revenue argued that the order-in-appeal is erroneous and should be quashed.
Ratio Decidendi
The High Court under Article 226 may refuse to entertain a writ petition if an alternative efficacious remedy is available. The Revenue had the remedy of revision under Section 35A of the Central Excise Act, 1944, and the petition was also barred by delay and laches.
Judgment Excerpts
Writ Petition No. 3221 of 2021 is filed by Vodafone Idea Limited seeking a writ of mandamus ... directing respondents to forthwith implement the order-in-appeal dated 18.08.2021 passed by Joint Commissioner (Appeals-II), CGST and Central Tax, Mumbai.
Revenue is seeking a writ of certiorari and praying for quashing the said order dated 18.08.2021.
Procedural History
Vodafone Idea Limited filed Writ Petition No. 3221 of 2021 seeking implementation of refund order dated 18.08.2021. Revenue filed Writ Petition (L) No. 12860 of 2022 challenging the same order. Both petitions were heard together and disposed by this judgment.
Acts & Sections
- Central Goods and Services Tax Act, 2017:
- Central Excise Act, 1944: Section 35A
- Constitution of India: Article 226
