TaxTMI 
TaxTMI 
2024 (7) TMI 52
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....shall not be rejected. The further challenges are the orders of rejection of claim of refund on the ground that even without charging the GST on the medicines and the consumable bills by the petitioners, the rate of medicines supplied to the in-house-patients was at the market price and therefore GST was included and the burden of tax has been shifted to the consumer. The impugned show cause notices and the impugned orders relatable to each of the writ petitions are recorded in a tabular form below. Writ petitions Show cause notice & date Impugned orders WP(C) 5398/2021 Show cause notice dated 29.07.2021. Order dated 21.08.2021 passed by the Assistant Commissioner, GST & Central Excise, Guwahati Division II. WP(C) 7336/2021 Show cause notice dated 29.07.2021 Deficiency memos dated 20.10.2021. WP(C) 780/2020 Show cause notice dated 29.07.2021 Order dated 10.01.2022 passed by the Assistant Commissioner, GST & Central Excise, Guwahati. WP(C) 5358/2022 Show cause notice dated 13.05.2022 Order dated 01.07.2022 passed by the Assistant Commissioner, GST & Central Excise, Guwahati Division II. 4. The petitioner company own a hospital, which is engaged in treatment of....
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....were filed. However, after submission of refund applications, the petitioners' received a deficiency memo seeking further documents in respect of certain period. Subsequently, the petitioners through e-mail submitted supporting documents required for further verification of claim relating to tax payment and requested to process the refund application at an early date. VI. According to the petitioners, such invoices and vouchers could not be uploaded due to limited size of uploads allowed by portal. According to the petitioners, the respondent No. 5 subsequently verbally directed the petitioners to give supporting documents so as to verify the claim of the petitioners for refund of excess tax paid. VII. It is the case of the petitioners that said documents were submitted by the petitioners and same were verified and no infirmity whatsoever found. VIII. Thereafter, impugned show cause notices were issued directing the petitioners to show cause as to why the refund claim should not be rejected on the ground that the exemption was given only for services provided (health care services) and not for goods or other items supplied and hence, the taxes paid for supplying the medici....
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....or having an alternative remedy. It is also his case that this matter is pending since 2021 and therefore if the matter is relegated at this stage to the appellate authority, same will be travesty of justice. 8. As a question of maintainability has been raised, let this court first determine the maintainability issue. 9. Section 107 of the CGST Act, 2007 deals with appeals and revisions. Section 107 (1) is as follows: "107. Appeals to Appellate Authority-(1) Any person aggrieved by any decision or order passed under this Act or the State goods and Services Tax Act or the Union Territory Goods and Services Tax Act by an adjudicating authority may appeal to such appellate Authority as may be prescribed within three months from the date on which the said decision or order is communicated to such person. 10. Sub-section 1 of Section 107, thus makes it clear that an appeal to the appellate authority is available against a decision/ order passed under CGST Act by an adjudicating authority. 11. Sub-section 2 of Section 107 provides the following: (2) The Commissioner may, on his own motion, or upon request from the Commissioner of State tax or the Commissioner of Union Territory ....
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....eferred to in sub-section (1) and sub-section (1A) shall be binding unless the law, facts or circumstances supporting the original advance ruling have changed. 15. That being so, an order passed by Assistant Commissioner, GST & Central Excise, Guwahati shall be an appealable order under Section 107 (1). 16. It is by now well settled that the power to issue prerogative writs under Article 226 of the Constitution of India is plenary in nature and is not limited by any other provision of the Constitution. It is equally well settled that under Article 226 of the Constitution of India, the High Court, is having discretion to entertain or not to entertain a writ petition, having regard to the facts and circumstances of the case. The availability of alternative remedy is a self-imposed restriction and normally High Court should not exercise its discretion under writ jurisdiction, when an effective and efficacious remedy is available. However, such alternative remedy shall not operate as a bar, where the writ petition has been filed for enforcement of any of the fundamental right or where there has been violation of the principle of natural justice or where the orders or proceedings are....
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....ples of natural justice inasmuch as it is the case of the petitioners that they were allowed to submit their documents physically even otherwise, the allegation made by the petitioners as regards deficiency in portal etc. requires a factual adjudication, which can very well be dealt by the appellate authority under Section 107 of the Act and therefore the petitioners have also failed to demonstrate that there has been a violation of principles of natural justice in the adjudicating proceeding. 22. The petitioners have also not alleged that the orders are wholly without jurisdiction inasmuch it is the petitioners, who have raised the claim of refund before the adjudicating authority. 23. There is also no challenge to the vires of any legislation in the present batch of writ petitions. Therefore, on this count also, this court is not inclined to exercise its discretion under Article 226 of the Constitution of India. 24. Another aspect of the matter is the controversy raised. It is the case of the petitioners that they are providers of health care services and therefore it is exempted from payment of GST, though by mistake of law they had already paid such GST. On the other hand, i....