M/S Technomech Services vs The Union Of India And 4 Ors
2024 Latest Caselaw 5658 Gua

Gauhati High Court

M/S Technomech Services vs The Union Of India And 4 Ors on 7 August, 2024

                                                                 Page No.# 1/2

GAHC010112032024




                      THE GAUHATI HIGH COURT
  (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)

                         Case No. : WP(C)/2929/2024

         M/S TECHNOMECH SERVICES
         A PARTNERSHIP FIRM, HAVING ITS PRINCIPAL PLACE OF BUSINESS AT
         BORBIL NO. 1, P.O. DIGBOI, DISTRICT- TINSUKIA- 786171, ASSAM,
         REPRESENTED BY ONE OF ITS PARTNERS, MR. DIBYENDU
         BHATTACHARJEE, AGED ABOUT 61 YEARS, SON OF LATE KALIPADA
         BHATTACHARJEE, MOBILE NO. 7086532137 EMAIL-
         [email protected]



         VERSUS

         THE UNION OF INDIA AND 4 ORS
         REPRESENTED BY THE SECRETARY TO THE GOVERNMENT OF INDIA,
         MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NEW DELHI- 110001

         2:THE PRINCIPAL COMMISSIONER
          CENTRAL GOODS AND SERVICE TAX GST BHAWAN
          KEDAR ROAD
          MACHKHOWA
          GUWAHATI- 781001

         3:THE ADDITIONAL COMMISSIONER
          CENTRAL GOODS AND SERVICE TAX
          MILAN NAGAR
          LANE F
          P.O. C.R. BUILDING
          DIBRUGARH- 786003

         4:THE JOINT COMMISSIONER
          CENTRAL GOODS AND SERVICE TAX MILAN NAGAR
          LANE F
          P.O. C.R. BUILDING
          DIBRUGARH- 786003
                                                                       Page No.# 2/2

           5:THE ASSISTANT COMMISSIONER CENTRAL EXCISE AND SERVICE TAX
            DIBRUGARH AUDIT CIRCLE-II DR. LILA GOGOI
            MILAN NAGAR DIBRUGARH- 78600

Advocate for the Petitioner : MR. S K SINGH, MR. D SAHU,MR. V K CHOPRA,MR J CHOPRA
Advocate for the Respondent : DY.S.G.I., SC, GST

                                 BEFORE
                HONOURABLE MR. JUSTICE N. UNNI KRISHNAN NAIR

                                      ORDER

Date : 07.08.2024

Heard Mr. V. K. Chopra, learned counsel, assisted by Mr. D. Sahu and Mr. J. Chopra, learned counsels, appearing on behalf of the petitioner. Also heard Mr. S. S. Roy, learned counsel appearing on behalf of respondents No. 1 & 2.

Mr. S. C. Keyal, learned standing counsel, GST, has raised a preliminary objection with regard to the maintainability of this writ petition. Mr. Keyal, has relied on a decision of the Hon'ble Supreme Court rendered in the case of PHR Invent Educational Society v. UCO Bank , reported in (2024) 3 Supreme 681 to contend that a statutory appeal having been prescribed in the matter; the petitioner, herein, without exhaustion of the said remedy, cannot invoke the jurisdiction of this Court in the matter.

Mr. Chopra, learned counsel for the petitioner, submits that he be given a week's time to peruse the said judgment and make his submissions thereof.

In view of the above, list it again on 16th of August, 2024.

JUDGE Comparing Assistant