Vires challenge to tax notification entertained in writ; other objections relegated to the statutory appellate remedy.

The writ petition was confined to the challenge to the vires of Notification No. 06/2020-Central Tax dated 03.02.2020, and notice was issued only on that limited question. The impugned order was treated as appealable, so the Petitioners were directed to pursue the statutory appellate remedy for all other grievances, including jurisdictional objections and the limitation plea. The Court thus preserved the writ remedy only for the constitutional validity issue, while relegating the remaining contentions to the appeal mechanism.

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Issues: Whether the writ petition could be entertained in view of the availability of an appellate remedy, and whether the challenge to the vires of Notification No. 06/2020-Central Tax dated 03.02.2020 could be examined in the present proceedings.

Analysis: The impugned order was treated as an appealable order, and the Petitioners were left free to pursue the statutory appeal on all other contentions, including jurisdictional objections and the limitation plea. The Court confined the writ proceedings only to the challenge to the vires of Notification No. 06/2020-Central Tax dated 03.02.2020, and issued notice limited to that question.

Outcome: The writ petition was entertained only on the limited question of vires of the notification, while the remaining grievances were relegated to the appellate remedy.

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