Petition dismissed as alternative remedy exists; accused denied cross-examination, appeal allowed within 30 days under GST rules

The SC held that the petition was not maintainable due to the availability of an alternative remedy through a statutory appeal. The petitioners, accused of evading GST by issuing bogus invoices to non-existent or non-operational firms, were denied the opportunity for cross-examination, violating natural justice principles. The HC directed the petitioners to file their appeal within 30 days with the requisite pre-deposit, assuring that the appeal would be heard on merits and not dismissed on limitation grounds. The SC disposed of the Special Leave Petition accordingly.

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The Supreme Court, through Justices J. B. Pardiwala and R. Mahadevan, granted condonation of delay and allowed exemption applications. Upon hearing Senior Counsel Mukul Rohtagi and reviewing the record, the Court concurred with the High Court's view that the petitioners must file a statutory appeal "in accordance with law." While the High Court allowed 30 days to file the appeal, the Supreme Court extended this period by two months. The Court emphasized that "all contentions available to the parties may be raised before the Appellate Authority." Consequently, the Special Leave Petition and any pending applications were disposed of.

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