GUJARAT TECHNOLOGICAL UNIVERSITY Vs. UNION OF INDIA

JUDGEMENT

(1.) By this writ application under Article 226 of the Constitution of India, the writ applicant - a University established under the provisions of the Gujarat Technological University Act, 2007 (for short "GTU Act, 2007") has prayed for the following reliefs:

(2.) We have heard Mr.Paritosh Gupta, the learned counsel appearing for the writ applicant.

(3.) We take notice of the fact that the impugned order in original passed by the Commissioner, Central Goods and Services Tax and Central Excise, Ahmedabad North, dated 30.07.2020 is an appealable order. An appeal under Section 86 of the Finance Act, 1994 lies before the Customs, Excise and Service Tax Appellate Tribunal, Ahmedabad. We inquired with Mr. Gupta, as to why the writ applicant should not be relegated to exhaust the statutory alternative remedy of appeal available to him before the Tribunal. Mr. Gupta would submit that, one of the contentions raised in this writ application is with regard to the discrimination being violative of Article 14 of the Constitution. This aspect of the matter may not be appreciated or may not fall within the jurisdiction of the Appellate Authority. In such circumstances according to Mr. Gupta, the writ applicant has thought fit not to file the statutory appeal, but come before this High Court by invoking its writ jurisdiction under Article 226 of the Constitution.