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of <h1>Writ petition dismissed for challenging GST assessment without filing statutory appeal under Section 107 RGST/CGST Act 2017</h1> <h3>M/s Baba Traders Versus State of Rajasthan, Commissioner State Goods and Service Tax, Assistant Commissioner Rajasthan</h3> M/s Baba Traders Versus State of Rajasthan, Commissioner State Goods and Service Tax, Assistant Commissioner Rajasthan - [2024:RJ - JP:17878 - DB] Issues:Challenge to show cause notice and order under RGST Act, 2017/CGST Act, 2017 for financial year 2017-18.Maintainability of writ petition due to failure to file appeal within statutory period.Analysis:1. The petitioner challenged the show cause notice and order issued under the RGST Act, 2017/CGST Act, 2017 for the financial year 2017-18. The petitioner sought to question the correctness and validity of the notice and order demanding the deposit of a specific amount towards service tax, interest, and penalty.2. The respondents argued that the petitioner did not file an appeal within the prescribed period or seek condonation for the delay in filing the appeal, as allowed under Section 107 of the RGST Act, 2017/CGST Act, 2017. Citing the decision of the Supreme Court in a similar case, it was contended that the writ petition was not maintainable due to the failure to avail the statutory remedy of appeal.3. Referring to the case of Glaxo Smith Kline Consumer Health Care Limited, the court deliberated on the issue of whether a challenge to an assessment order can be entertained under Article 226 of the Constitution when the statutory remedy of appeal is foreclosed due to limitation. The court highlighted the importance of adhering to statutory appeal timelines and the consequences of not availing the appeal remedy.4. The Supreme Court, after detailed consideration, concluded that the writ petition was not maintainable if filed beyond the statutory period for appeal. The court emphasized that the appeal remedy is a creation of statute and failure to adhere to appeal timelines cannot be a basis for challenging the assessment order through a writ petition.5. The court further analyzed the circumstances of the present case where the petitioner did not file an appeal despite being aware of the assessment order and the available remedy of appeal. The court noted that the petitioner consciously chose not to pursue the statutory appeal and instead waited for the appeal period to expire, leading to the dismissal of the writ petition based on the precedent set by the Supreme Court.6. Ultimately, the court dismissed the writ petition, emphasizing that the petitioner's failure to file an appeal within the statutory period rendered the petition not maintainable, in line with the principles established by the Supreme Court in similar cases.
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