M/S. GODREJ SARA LEE LTD. vs THE EXCISE AND TAXATION OFFICER CUM ASSESSING AUTHORITY

The Supreme Court examined whether the High Court was justified in dismissing a writ petition challenging the jurisdiction of the Revisional Authority under the Haryana Value Added Tax Act, 2003, and whether the appellant should have pursued an alternative remedy of appeal. The Court considered the scope of suo motu revisional powers and the availability of remedies under the Act. It emphasized the importance of judicial review of jurisdictional questions and the need to avoid unnecessary procedural bar. The Court ultimately clarified the circumstances under which writ petitions can be entertained in tax matters involving jurisdictional issues.