2026 (2) TMI 958 - SCH - GST

Statutory appeal remedy: extension granted to file under Central Goods and Services Tax while statutory forum remains primary.

The document addresses whether court interference with a High Court direction to pursue the statutory appeal remedy is appropriate and grants limited time ... Appeal u/s 107 of the C.G.S.T. Act - relegation to statutory remedy - dismissal of Special Leave Petition - grant of time to prefer statutory appeal - HELD THAT:- Having heard the learned counsel appearing for the petitioner and having gone through the materials on record, we find no good ground to interfere with the impugned order passed by the High Court. The High Court has relegated the petitioner to avail the remedy of an Appeal under Section 107 of the C.G.S.T. Act. With the aforesaid, the Special Leave Petition is dismissed. Issues: Whether interference with the High Court order is warranted and whether the petitioner should be granted time to prefer a statutory appeal under Section 107 of the Central Goods and Services Tax Act.Analysis: The petition challenges the High Court's direction that the petitioner avail the remedy of an appeal under Section 107 of the Central Goods and Services Tax Act. The Court reviewed the record and found no grounds to disturb the High Court's decision, while considering the petitioner's request for time to pursue the statutory remedy before the Appellate Authority. The Court exercised restraint from interfering with the High Court's relegation to the statutory forum and concurrently provided limited relief in the form of an extension of time to file the appeal.Conclusion: Interference with the High Court order is declined; two weeks' time is granted to the petitioner to prefer a statutory appeal under Section 107 of the Central Goods and Services Tax Act.