Godrej Sara Lee Limited Vs The Excise and Taxation officer-cum-Assessing Authority & Ors (Supreme Court)
Date:01-02-2023
Sub-When a Writ petition can be entertained under Article 226 without relegating the petitioner to alternative remedy?

Though this issue is no longer res integra in view of catena of judicial decisions of the highest court of the Country, the Hon’ble Supreme Court once again considered this matter when the Punjab & Haryana High court relegated the assessee to alternative remedy in a challenge made to jurisdiction of the revisional authority to reopen proceedings u/s 34 of the VAT Act. The Ld Court observed that though elementary, it needs to be restated that “entertainability” and “maintainability” of a writ petition are distinct concepts. The fine but real distinction between the two ought not to be lost sight of. The objection as to “maintainability” goes to the root of the matter and if such objection were found to be of substance, the courts would be rendered incapable of even receiving the lis for adjudication. On the other hand, the question of “entertainability” is entirely within the realm of discretion of the high courts, writ remedy being discretionary. The court thereafter considered several judgements including constitution bench decision in the case of State of UP Vs Mohd Nooh 1958 SCR 595, Whirlpool Corporation Vs Registrar of Trade Marks (1998) 8 SCC 1(SC)
Finally noting that Since a jurisdictional issue was raised by the appellant in the writ petition questioning the very competence of the Revisional Authority to exercise of the considered view that the plea raised in the writ petition did deserve a consideration on merits and the appellant’s writ petition ought not to have been thrown out at the threshold.

This decision will be of great help in dealing with challenge on grounds of alternative remedy

Ramesh Patodia
01-02-2023