9911796707
TMI Blog2024 (6) TMI 546X X X X Extracts X X X X X X X X Extracts X X X X ..... against any decision or order passed under this Act or the State Goods Services Tax Act or the Union Territory Acts, Services Acts by the adjudicating authority which does not confer any power or jurisdiction upon such appellate authority to declare any provision of the statute or the statutory circular to be ultravires to the parent Act or the Constitution. Such power is vested upon the Constitutional Court and, therefore, it is a paramount duty of the High Court to decide the said issue and should not have relegated the parties before the statutory authority which is denuded of such powers. The impugned order is hereby set aside - the writ-petition is remanded to the Single Bench to decide the primary relief where the vires of the circul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the part of the High Court to entertain the writ-petition under Article 226 of the Constitution of India. It is not an absolute rule that the powers enshrined under Article 226 of the Constitution of India upon the High Court, is taken away by virtue of the provision contained in the statute providing the remedy by way of an appeal. It is not a rule of exclusion but a rule of discretion. 4. The moment the Court refuses to exercise its discretion, the Appellate Court should be slow and circumspect in interfering with such decision provided the discretion appears to have been exercised irrationally, unreasonably and against the settled principles of law applicable in this regard. Furthermore, if the Court refuses to exercise the discretion, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on. Such power is vested upon the Constitutional Court and, therefore, it is a paramount duty of the High Court to decide the said issue and should not have relegated the parties before the statutory authority which is denuded of such powers. 8. In such view of the matter, the impugned order is hereby set aside. 9. The writ-petition is remanded to the Single Bench to decide the primary relief where the vires of the circulars have been challenged after affording an opportunity of hearing to the respective parties. 10. It goes without saying that the moment the vires of the statutory provision is the subject matter of challenge in the writ-petition, notice is required to be given to the Deputy Solicitor General in the Circuit Bench and, there ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
