Karnataka HC in the case of M/s. L & T Hydrocarbon Engineering Limited Versus State of Karnataka

Case Covered:

M/s. L & T Hydrocarbon Engineering Limited

Versus

State of Karnataka

Facts of the case:

The petitioner M/s. L & T Hydrocarbon Engineering Limited Modular fabrication facility, an SEZ Judge Unit in L & T Shipbuilding Limited. The crux of the claim is that the petitioner’s concern is engaged in the procurement, fabrication, construction, and project management and integrated design to build solutions to onshore and offshore Hydrocarbon Projects. The petitioner was moving 229.94 MTs of goods bearing description Structural Plate EN 10025 S235JR THK from its SEZ Unit in Kattupalli, Tamil Nadu to their bonded warehouse at Hazira, Gujarat. Further, the movement of the said goods was processed by the SEZ unit of the petitioner at Kattupalli, Tamil Nadu.

Observations of the Court:

The appellate authority is stated to be Joint Commissioner of Commercial Taxes in the matter similar to the present one. Thus, when an appeal is provided and the authority is notified as stated above whether the Joint Commissioner or other authority the matter has to be agitated before the same and the writ remedy cannot be invoked by making High Court as the middle authority or cannot be placed in between the prescribed authority (respondent No.2) and appellate authority as per Section 107 of the Central Goods and Services Tax Act.

The judgement of the Court:

In the circumstances, the equally efficacious remedy is prescribed by law for the petitioner. Further, the matter does not stand in the footing of error or oversight or a slip. As such I find the matter ought to have been agitated before the appellate authority as per law. hence, I find there is no necessity to examine and adjudicate entitlement of the relief in the circumstances under writ jurisdiction under Article 226 of the Constitution of India.

The writ petition is dismissed.

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