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of <h1>Petition dismissed as alternative remedy exists; accused denied cross-examination, appeal allowed within 30 days under GST rules</h1> <h3>M/s MONTAGE ENTERPRISES PRIVATE LIMITED & ORS. Versus CENTRAL GOODS AND SERVICE TAX, DELHI NORTH & ORS.</h3> The SC held that the petition was not maintainable due to the availability of an alternative remedy through a statutory appeal. The petitioners, accused ... Maintainability of petition - availability of alternative remedy - evasion of GST - issuance of bogus invoices to various firms, which were either non-existent or non-operational, in respect of packaging material/laminates - Opportunity of cross-examine not provided - violation of principles of natural justice - it was held by High Court that 'The Petitioners are free to avail of their appellate remedies in accordance with law. If the appeal is filed within a period of 30 days from now along with the requisite pre-deposit, the same shall be entertained on merits and not be dismissed on the ground of limitation.' HELD THAT:- The petitioners should file statutory appeal in accordance with law - The High Court granted 30 days’ time to the petitioners to prefer the appeal. The Special Leave Petition stands disposed of. 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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