Petition dismissed: writ relief refused where statutory remedy of appeal to specialized appellate forum is available HC dismissed the petition, holding that petitioners have an alternative remedy by appeal to the Central Excise Service Tax Appellate Tribunal (CESTAT). ...
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Petition dismissed: writ relief refused where statutory remedy of appeal to specialized appellate forum is available
HC dismissed the petition, holding that petitioners have an alternative remedy by appeal to the Central Excise Service Tax Appellate Tribunal (CESTAT). The court declined to exercise its discretionary writ jurisdiction in view of the availability of that statutory remedy and therefore refused relief sought.
The court declined to exercise its discretionary jurisdiction because "There is an alternative remedy available to petitioners by way of appeal before the concerned Central Excise Service Tax Appellate Tribunal (CESTAT)." The essential legal reasoning rests on availability of an adequate alternative remedy-an appeal to CESTAT-rendering High Court intervention inappropriate. Consequently, the petitions were dismissed ("Petitions dismissed."). The order is terse and disposes of the petitions solely on jurisdictional grounds without addressing the merits of the underlying disputes.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.