2017 (8) TMI 1323 - HC - Companies Law

Writ petition dismissed by Gujarat HC, petitioner to pursue statutory appellate remedy.

The Gujarat HC dismissed the writ petition, directing the petitioner to pursue the statutory appellate remedy by a specified date with an application for ... Availability of statutory appellate remedy - Writ jurisdiction in taxation matters - Reluctance to bypass statutory appeals - Condonation of delay and exercise of discretion by appellate authority - Consideration of appeals on merits where filed within directed timeAvailability of statutory appellate remedy - Writ jurisdiction in taxation matters - Reluctance to bypass statutory appeals - Maintainability of the writ petition when a statutory appellate remedy exists - HELD THAT: - The High Court held that where a statutory appellate remedy is available, it will be reluctant to entertain a writ petition in a taxation matter. Questions of fact and law that arise in such matters can and should be raised before the designated appellate authority. The Court emphasised that, in presence of prescribed levels of appeal under the statute, by-passing those remedies by invoking writ jurisdiction is disfavoured and will be approached extremely slowly. Consequently, the petition was dismissed while keeping the petitioner's contentions open for consideration by the appellate forum.Writ petition dismissed for want of maintainability in view of the available statutory appellate remedy.Condonation of delay and exercise of discretion by appellate authority - Consideration of appeals on merits where filed within directed time - Direction to appellate authority to consider a delayed appeal filed within the time stipulated by the Court along with an application for condonation of delay - HELD THAT: - Although the writ was dismissed, the Court granted the petitioner an opportunity to approach the appellate forum. The petitioner was directed that if an appeal is filed by the stipulated date (latest by 18.08.2017) together with an application for condonation of delay, the appellate authority shall consider the appeal and decide it on merits. This directive preserves the petitioner's right to seek relief through the statutory appellate process and requires the appellate authority to address the appeal substantively.Appellate authority directed to consider and decide on the appeal on merits if filed by 18.08.2017 together with an application for condonation of delay.Final Conclusion: The writ petition was dismissed as not maintainable in view of the statutory appellate remedy; the petitioner was permitted a final opportunity to file the appeal by 18.08.2017 with an application for condonation of delay, which the appellate authority was directed to consider on merits. The Gujarat High Court dismissed the writ petition as statutory appellate remedy was available. The petitioner was advised to pursue appeal by 18.08.2017 with application for condonation of delay.