Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | 1950 CONSTITUTION OF INDIA |
Content Type | Text |
Resource Type | Law Order |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Allowed |
Headnote | CONSTITUTION OF IND/A, 1950:Article 226 - Writ petition by assessee challenging Notification SRO No. 8212006 issued by State Government of Kera/a notifying mosquito repel/ants to be taxable at the rate of 12.5% as ultra vires the KVAT Act-High Court declining to entertain the writ petition on the ground of alternative remedy by way of appeal - HELD : It is true that the petitoner in its writ petitions, has not made a specific prayer that the Notification dated 21st January 2006 was ultra vires or otherwise illegal but, a specific ground in that behalf was taken- Even otherwise the question as to whether the said Notification could have a retrospective effect or retroactive operation, being a jurisdictional fact, should have been determined by the High Court in exercise of its wirt jurisdiction under Article 226 as it is well know that when an order of a statutory authority is questioned on the ground that the same suffers from lack of jurisdiction, alternative remedy may not be a bar- This is a fit case where High Court should have entertained the writ petition - Order of High Court is set aside - Petitioner be permitted to amend the prayer portion of the writ petition: |
Judge | N/A |
Neutral Citation | 2009 INSC 361 |
Petitioner | M/s. Godrej Sara Lee Ltd. |
Respondent | Assistant Commissioner (aa) & Anr. |
SCR | [2009] 4 S.C.R. 1183 |
Judgement Date | 2009-03-18 |
Case Number | 1888 |
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