M/S Jsb Trading Company vs. State Of Punjab

Held

The Court held that the petitioner had preferred the writ petition without availing the statutory remedy of filing an appeal as provided under Section 107 of the GST Act, 2017. The Court allowed the petitioner to raise all the grounds raised in the writ petition before the appellate authority. If such an appeal is filed within 15 days from the date of the order, the same shall be decided expeditiously, preferably within a period of four months. The writ petition was accordingly dismissed with the liberty granted to the petitioner to pursue the appellate remedy.

Facts

The petitioner, M/s JSB Trading Company, filed a writ petition before the High Court of Punjab and Haryana. The petitioner approached the Court without availing the statutory remedy of filing an appeal under Section 107 of the GST Act, 2017. The respondents are the State of Punjab and another authority. The specific tax period and the amount in dispute are not explicitly stated in the provided text. The procedural history indicates that the petitioner preferred a writ petition over the appellate remedy.

Key Issues

1. Whether the petitioner has correctly availed the appropriate legal remedy by filing a writ petition instead of pursuing the statutory appeal under Section 107 of the GST Act, 2017. Petitioner's contention: The petitioner argued that the writ petition is the appropriate forum to raise all the grounds raised in the petition. Revenue's contention: The revenue contended that the petitioner has bypassed the statutory remedy of filing an appeal as provided under Section 107 of the GST Act, 2017.