Court No. - 35
Case :- WRIT TAX No. - 456 of 2018 Petitioner :- M/S Kissan Petro Oils Pvt. Ltd. Respondent :- Union Of India,Cbec And Another Counsel for Petitioner :- Anil Prakash Mathur Counsel for Respondent :- Piyush Agrawal
Hon'ble Bharati Sapru,J. Hon'ble Neeraj Tiwari,J.
Sri Piyush Agrawal, learned Counsel for the respondent-department has appeared. He raises a preliminary objection that against the impugned order the petitioner has a remedy of appeal under the Act.
In view of the above, it is open to the petitioner to take recourse to the remedy available to him under the Act.
The Hon'ble Apex Court in a recent decision in the case of Authorized Officer, State Bank of Travancore and another vs. Mathew K.C. (Civil Appeal No.1281 of 2018 arising out of SLP (C) No.24610 of 2015) has observed that the writ petitions should not entertained where the statutory remedies are available.
The Writ Petition is not entertained at this stage. It is dismissed on the ground of alternative remedy.
After this order was passed, Sri A.P. Mathur, learned Counsel for the petitioner argues that the matter is very good on merits and facts.
Needless to say, it is also open to him to press all these facts before the appellate authority.
Order Date :- 28.3.2018 S.P.