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GANPATI MOTORS vs. THE CHIEF COMMISSION, CENTRAL GST AND CENTRAL EXCISE & OTHERS
(Supreme Court)

Hon'ble Judges:

J. B. PARDIWALA
R. MAHADEVAN
Pet. Counsel
Rahul Pandey
Atul Kumar
Sweety Singh
Res. Counsel
N.venkatraman
V C Bharathi
Gurmeet Singh Makker

Petitioner / Applicant

GANPATI MOTORS
Respondent THE CHIEF COMMISSION, CENTRAL GST AND CENTRAL EXCISE & OTHERS
Court

SC (Supreme Court)

Date Apr 25, 2025
Order No.

CIVIL APPEAL NO. 5561 OF 2025 ( arising out of SLP (C) No. 30488/2024 )

Citation

2025(4) TAXREPLY 13227
Original Order
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ORDER

ORDER 1. Leave granted. 2. This appeal arises from the order passed by the High Court of Judicature at Patna dated 22.08.2024 in Civil Writ Jurisdiction Case No. 12294 of 2024 by which the High Court rejected the writ petition filed by the appellant herein on the ground that the appellant has an alternative efficacious remedy of filing an appeal before the Tribunal. 3. Heard Mr.Rahul Pandey, the learned counsel appearing for the appellant and Mr.Chandrashekhar V. Bharathi, the learned counsel appearing for the revenue. 4. We are of the view that we should remand the matter to the High Court for being considered afresh on its own merits. 5. The appeal stands allowed. The impugned order passed by the High Court is set aside. The Civil Writ Jurisdiction Case No. 12294 of 2024 is ordered to be restored to the original file of the High Court. The High Court shall now hear this writ petition on its own merits in accordance with law. 6. Pending application(s), if an....

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