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of <h1>Writ petition on Order-in-Original No. 32/AC/GST/2024 disposed; petitioner may appeal under Section 107 of GST Act, 2017.</h1> <h3>D. Justin Kumar Versus The Assistant Commissioner of CGST and C. Excise, Tirunelveli Division, Tirunelveli</h3> The HC disposed of the writ petition challenging Order-in-Original No. 32/AC/GST/2024, which alleged double taxation. The court granted the petitioner the ... Maintainability of petition - availability of alternative remedy - double taxation - HELD THAT:- Recording the submission made by the learned Standing Counsel that the petitioner is having an appeal remedy before the Joint Commissioner of CGST (Appeals), Madurai, under Section 107 of the GST Act, 2017, this writ petition is disposed of, with liberty to the petitioner to approach the appellate authority and raise all the grounds raised in this writ petition in the appeal. Petition disposed off. The writ petition challenges Order-in-Original No. 32/AC/GST/2024, arguing that subsequent orders demanding tax on the same issue and period amount to double taxation, contrary to the legislative mandate under Section 6(2)(b) of the Central Goods and Services Tax Act, 2017. The respondent points out the availability of an appeal remedy before the Joint Commissioner of CGST (Appeals) under Section 107 of the GST Act, 2017. The court disposes of the petition, granting the petitioner liberty to appeal before the Joint Commissioner within two weeks, with the appeal to be entertained without limitation and decided within two months. No costs are awarded.
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