M/S. Sarda Metals And Alloys LTD. vs. The Additional Commissioner Of Central Tax (GST-Appeals)
Held
The High Court closed the writ petition, directing the petitioner to approach the newly constituted and functioning GST Tribunal by way of a Second Appeal under Section 112 of the GST Act within eight weeks. Any interim directions granted were continued for a period of twelve weeks.
Facts
The petitioner challenged an Order-in-Appeal confirming a GST demand of Rs. 60,06,665/-, an equivalent penalty under Section 122(b) of the CGST Act, and interest under Section 50. The High Court initially entertained the writ petition because the alternative remedy of filing a Second Appeal before the GST Tribunal was unavailable at that time.
Key Issues
The key legal issue was whether the High Court should continue to entertain a writ petition when the statutory alternative remedy of a Second Appeal before the GST Tribunal became available during the pendency of the writ.
Sections Cited
Section 107, Section 122(b), Section 50, Section 112
AI-generated summary — verify with the full judgment below
Date of reserved for orders : Date of pronouncement : 24.06.2026 Date of uploading : APHC010631162023
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3591] WEDNESDAY, THE 24th DAY OF JUNE 2026 PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE TUHIN KUMAR GEDELA WRIT PETITION NO: 32631/2023 Between:
M/S. SARDA METALS AND ALLOYS LTD.,, SURVEY NO. 179 TO 203, APIIC, INDUSTRIAL PARK, KOTHAVALASA, VIZIANAGARAM, ANDHRA PRADESH-535240. REP. BY MR T SRINIVASA RAO, DGM(FINANCE AND ACCOUNTS)
...PETITIONER AND 1. THE ADDITIONAL COMMISSIONER OF CENTRAL TAX GSTAPPEALS, OFFICE OF THE COMMISSIONER OF CENTRAL TAX AND CUSTOMS (APPEALS), D. NO.3-30-15, RING ROAD, GUNTUR- 522006. 2. THE DEPUTY COMMISSIONER OF CENTRAL TAX, CENTRAL EXCISE AND SERVICE TAX, VIZIANAGARAM CGST DIVISION, VISAKHAPATNAM CGST COMMISSIONERATE,
NEAR DANDUMARAMMA TEMPLE, CANTONMENT AREA, VIZIANAGARAM-535003. 3. THE COMMISSIONER OF CENTRAL TAXES, VISHAKHAPATNAM CGST COMMISSIONERATE, NEW GST BHAVAN, BESIDE PORT ADMIN OFFICE/ DREDGING CORPORATION, PORT AREA, VISHAKHAPATNAM PORT, ANDHRA PRADESH-530
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