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Petitioner Granted 30 Days to Appeal Tax Demand; Must Deposit 20% of Disputed Tax to Proceed Without Costs. The petitioner contested an impugned order under Section 85 of the Finance Act, 1994, which confirmed a tax demand. The HC acknowledged a slight delay in ...
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Petitioner Granted 30 Days to Appeal Tax Demand; Must Deposit 20% of Disputed Tax to Proceed Without Costs.
The petitioner contested an impugned order under Section 85 of the Finance Act, 1994, which confirmed a tax demand. The HC acknowledged a slight delay in filing the Writ Petition due to late receipt of the order. Recognizing the alternative remedy available with the appellate Commissioner, the HC disposed of the petition, granting the petitioner 30 days to file a statutory appeal upon depositing 20% of the disputed tax. The appeal, if timely filed with the required deposit, will be adjudicated on merits by the Commissioner. The Deputy Commissioner of GST & Central Excise and the Commissioner of CGST & Central Excise were involved, and no costs were imposed.
Issues involved: Challenge to impugned order u/s 85 of Finance Act, 1994; Alternate remedy before appellate Commissioner; Marginal delay in filing Writ Petition.
Summary:
The petitioner challenged the impugned order u/s 85 of the Finance Act, 1994, confirming the demand on the petitioner as per the show cause notice. The court noted a marginal delay in filing the Writ Petition due to the late receipt of the impugned order. Considering the alternate remedy available before the appellate Commissioner u/s 85 of the Finance Act, 1994, the court disposed of the Writ Petition by granting liberty to the petitioner to file a statutory appeal within 30 days from the date of receipt of the order, upon depositing 20% of the disputed tax. The appeal, if filed within the stipulated time and with the required pre-deposit, shall be entertained and decided by the Commissioner on merits and as per the law.
The Deputy Commissioner of GST & Central Excise was the sole respondent in the Writ Petition, and the Commissioner of CGST & Central Excise was suo motu impleaded as the second respondent. The court disposed of the Writ Petition with the given directions, without imposing any costs. The connected Miscellaneous Petition was also closed accordingly.
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