Par Formulations PVT LTD vs. The Commissioner CGST Cex And Anr
Held
The Court held that the impugned order dated 06 September 2024 is appealable to the GST Tribunal. While acknowledging that there might be issues concerning the constitution and/or functioning of the GST Tribunal, the Court pointed to Trade Circular No. 21 T of 2024 dated 13 August 2024. This circular provides a procedure for taxpayers to fill a prescribed form. Upon doing so, coercive action would be stayed until the Tribunal is fully functional and can hear the Petitioner's appeal. Therefore, the Court decided to relegate the Petitioner to avail of this alternate remedy of appeal, if they so desired. All contentions of all parties were expressly left open. The ratio decidendi is that High Courts will generally relegate parties to alternative statutory remedies, especially when a mechanism for addressing interim concerns (like the functioning of the Tribunal) is provided.
Facts
The Petitioner, Par Formulation Private Limited, filed a writ petition before the Bombay High Court challenging an order dated 06 September 2024. The Respondents are the Commissioner CGST & C.Ex and another authority. The specific tax period and the amount in dispute are not recorded in the judgment. The procedural history indicates that the Petitioner approached the High Court directly via a writ petition instead of pursuing the statutory appeal mechanism. The Court noted that the impugned order is appealable to the GST Tribunal.
Key Issues
1. Whether the Petitioner has an efficacious alternative remedy of appeal to the GST Tribunal against the impugned order dated 06 September 2024, as contemplated under the GST law? Petitioner's Contention: The Petitioner approached the High Court by way of a writ petition, implying a challenge to the availability or efficacy of the alternative remedy. However, the judgment does not record specific arguments from the Petitioner regarding the alternative remedy. Respondents' Contention: The Respondents, through their counsel, contended that the impugned order is appealable to the GST Tribunal, suggesting that the writ petition is not maintainable due to the existence of an alternative remedy.
Sections Cited
None explicitly mentioned as being discussed or interpreted, but the existence of an appeal to the GST Tribunal implies reliance on provisions governing appeals under GST law.
AI-generated summary — verify with the full judgment below
11-WP-2998-2025.DOCX Chaitanya IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO. 2998 OF 2025 Par Formulation Private Limited … Petitioner Versus The Commissioner CGST & C.Ex And Anr. … Respondents ______________________________________________________ Mr. Sushant Murthy, for Petitioner. Mr. Siddharth Chandrashekhar a/w Ms. Sangeeta Yadav (through Video-Conferencing), for Respondent No.3. ______________________________________________________ CORAM : M.S. Sonak & Advait M. Sethna, JJ. DATED : 08 December 2025 PC:-
Heard learned counsel for the parties.
The impugned order dated 06 September 2024 is appealable to the GST Tribunal.
There is some issue about the constitution and/or functioning of the GST Tribunal. However, it is open to the Petitioner to avail of the procedure prescribed under Trade Circular No. 21 T of 2024 dated 13 August 2024, in terms of which the Petitioner is required to fill a prescribed form. Upon filling such form, coercive action would not be initiated by the Respondents, until the Tribunal is fully functional and can take up the Petitioner’s Appeal. CHAITANYA ASHOK JADHAV CHAITAN
The judgment continues below.
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