2026 (3) TMI 902 - SCH - GST

Statutory appeal allowed to challenge final assessment orders within four weeks, subject to pending validity adjudication.

Petitioner sought permission to file a statutory appeal against final assessment orders while the legality of Notifications extending time under Section ... Seeking to challenge the legality and validity of specified Central and State Notifications extending the time limit under Section 73(10) of the Central Goods and Services Tax Act, 2017 and the Rajasthan Goods and Services Tax Act, 2017 - Permission to prefer statutory appeal - condonation of delay - exemption of filings. Legality and validity of the Notifications - HELD THAT:- The Court, noting that the legality of the Notifications is pending before this Court and that similar matters had allowed challenges to assessment orders by statutory appeal, exercised its discretion to enable the petitioner to seek appellate remedy against the impugned assessment orders within a limited time frame. The grant of time was directed as an interim procedural accommodation without prejudicing the substantive challenge to the Notifications pending before this Court. [Paras 9, 10] Final Conclusion: The petitions are disposed of by permitting the petitioner to prefer a statutory appeal within four weeks against the assessment orders; the appellate decision is expressly declared subject to this Court's pending adjudication on the validity of the Notifications, and delay and exemption applications are allowed. Issues: Whether the petitioner may be permitted to prefer an appropriate statutory appeal before the Appellate Authority to challenge the final assessment orders dated 23-07-2024 and 08-08-2024 notwithstanding that the legality and validity of the Notifications extending time under Section 73(10) of the CGST Act, 2017 and RGST Act, 2017 are pending adjudication before this Court.Analysis: The petitions sought substantive adjudication on the legality and validity of specified Central and State Notifications extending the time limit under Section 73(10) of the Central Goods and Services Tax Act, 2017 and the Rajasthan Goods and Services Tax Act, 2017. The High Court had not finally adjudicated the assessment challenges and had noted that related issues were pending consideration by this Court. The petitioner requested permission to prefer an appropriate statutory appeal against the final assessment orders; analogous relief had been granted in earlier similar matters by permitting assessees to file statutory appeals within a stipulated timeframe. Having regard to the pendency before this Court of the challenge to the Notifications, the Court limited its order to granting procedural relief to enable the petitioner to pursue the statutory appellate remedy in relation to the assessment orders, without prejudicing this Court's ultimate adjudication on the legality and validity of the Notifications.Conclusion: The petitioner is permitted to prefer a statutory appeal before the Appellate Authority against the final assessment orders dated 23-07-2024 and 08-08-2024 within four weeks. The appellate authority's decision shall be subject to this Court's ultimate adjudication on the validity and legality of the Notifications.