Ms Avdesh Printers vs. Union Of INDIA And Others

This petition though raises challenge to the Section 16(2)(c) of the Central GST Act, 2017 (for short ‘Act of 2017’) as well as penalty invoking under Section 74 of the Act and the orders passed pursuant thereto, but we find that the grievance of the petitioner is confined only to the extent of levy of penalty.

The amount of tax etc. has already been paid and insofar as the levy of penalty is concerned, the petitioner has an adequate and efficacious alternative remedy under Section 107 of the Act of 2017. KAMAL GANDHI 2026.07.08 09:58 I attest to the accuracy and integrity of this document

On the other hand, learned counsel appearing for the respondents has submitted that the present petition ought not to be entertained in view of the availability of the aforesaid statutory remedy.

Although various submissions have been advanced on behalf of the petitioner, the objection raised by the respondents that, in essence, the petitioner’s grievance is confined to the levy of penalty remains undisputed.

In that view of the matter, the appropriate remedy available to the petitioner is to approach the Appellate Tribunal.

In the peculiar facts and circumstances of the case, we provide that if an appeal is filed by the petitioner before the Appellate Tribunal, the same shall be entertained and considered on its own merits, without raising any objection with regard to limitation.

Accordingly, without expressing any opinion on the merits of the case, present petition is disposed of with liberty to the petitioner to avail the aforesaid remedy before the Appellate Tribunal.