2024 (9) TMI 440 - HC - GST

Petitioner Granted Extension to Challenge CGST Order, Appellate Authority Mandated to Expedite Appeal Review

HC allowed writ petition, permitting appellant to file appeal within two weeks challenging CGST order for Rs. 42,58,557. Appellate authority directed to ... Writ jurisdiction under Article 226 - Maintainability of writ in presence of alternative statutory remedy - Appeal under Section 107 of the Central Goods and Services Tax Act, 2017 - Liberty to invoke statutory appeal and direction for expeditious disposalMaintainability of writ in presence of alternative statutory remedy - Appeal under Section 107 of the Central Goods and Services Tax Act, 2017 - Liberty to invoke statutory appeal and direction for expeditious disposal - Petition challenging demand and penalties under the CGST Act was not adjudicated on merits and was disposed for want of alternative remedy by way of statutory appeal. - HELD THAT: - The respondent raised a preliminary objection that the writ petition was not maintainable because an alternate remedy of appeal under Section 107 of the CGST Act, 2017 was available. The petitioner expressly declined to resist that preliminary objection. In view of the petitioner's concession, the Court did not consider the merits or the alleged violations of natural justice or the substantive contentions concerning input tax credit and liquidation of the supplier. Instead, the Court disposed the writ petition by granting the petitioner liberty to file the statutory appeal within two weeks from receipt of the order, and directed the concerned appellate authority to decide any such appeal within four weeks from receipt of the copy of the order, in accordance with law.Writ petition disposed without adjudication on merits; petitioner granted liberty to prefer appeal under Section 107 within two weeks and directed that any such appeal be decided by the appellate authority within four weeks.Final Conclusion: The writ petition was disposed of on the ground that an alternative statutory remedy was available; the petitioner was permitted to file an appeal within two weeks and the appellate authority was directed to decide it expeditiously within four weeks. The High Court of Jharkhand disposed of a writ petition filed under Article 226 seeking to quash an order directing payment of Rs. 42,58,557 under CGST Act. The court allowed filing an appeal within two weeks, to be decided within four weeks by the appellate authority. The petition was disposed of as W.P.(T) No. 1598 of 2024.