Shri Chinmoy Saha vs. The Union Of INDIA And 3 Ors
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The petitioner, Shri Chinmoy Saha, filed a writ petition before the Gauhati High Court challenging an Order-in-Appeal dated 03.12.2025 passed by the Additional Commissioner (Appeals), CGST, Guwahati. The petitioner sought to assail this order. The respondents are the Union of India and CGST authorities. The revenue contended that an appeal lies before the Appellate Tribunal under Section 112 of the Central Goods and Services Tax Act, 2017. It was submitted that the Appellate Tribunal at Guwahati has been functioning since 23rd January, 2026, and a notification dated 17.09.2025 extended the period for filing appeals in certain cases.
Held
The Court held that the writ petition is not maintainable. The reasoning was based on the availability of an alternative statutory remedy. The Court noted that an appeal would lie under Section 112 of the Central Goods and Services Tax Act, 2017, to the Appellate Tribunal. It was established that the Appellate Tribunal at Guwahati has been functioning since 23rd January, 2026. Furthermore, a Notification dated 17.09.2025 provided that for orders communicated before 01.04.2026, appeals could be filed before the Appellate Tribunal up to 30.06.2026. Since the Order-in-Appeal was dated 03.12.2025, the petitioner had a remedy available until 30.06.2026 to file an appeal. The grounds urged in the writ petition could also be urged before the Appellate Tribunal. Therefore, the Court did not entertain the writ petition, reserving the petitioner's liberty to prefer an appeal.
Key Issues
1. Whether the writ petition is maintainable when an alternative statutory remedy of appeal is available to the petitioner under Section 112 of the Central Goods and Services Tax Act, 2017? Petitioner's Argument: The petitioner's arguments are not explicitly recorded in the judgment. However, by filing a writ petition, it can be inferred that the petitioner likely argued for the maintainability of the writ petition, possibly due to exceptional circumstances or alleged procedural irregularities that warranted High Court intervention bypassing the appellate route. Revenue's Argument: The revenue argued that an appeal lies before the Appellate Tribunal under Section 112 of the CGST Act, 2017. They further submitted that the Tribunal is functioning and that, by virtue of a Notification dated 17.09.2025, appeals can be filed up to 30.06.2026 in cases where the order was communicated before 01.04.2026. This notification provides a specific window for filing appeals.
Sections Cited
Section 107, Section 112
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
ORDER Date : 13-05-2026 Heard Mr. V. Shraff, learned counsel through virtual mode along with Mr. Z. Islam, learned counsel for the petitioner; Mr. D.J. Das, learned Central Government Counsel for the respondent no. 1; and Mr. J.P. More, learned counsel on behalf of Mr. S. Chetia, learned Senior Standing Counsel, Central Goods and Services Tax Act for the respondent nos. 2 – 4. 2. The instant writ petition is preferred to assail an Order-in-Appeal dated 03.12.2025 passed by the first appellate forum under Section 107, Central Goods & Services Tax Act, 2017. 3. Mr. More, learned counsel appearing for the respondent CGST authorities has submitted that against the Order-in-Appeal, an appeal would lie under Section 112, Central Goods and Services Tax [CGST] Act, 2017 to the Appellate Tribunal and the same is ordinarily to be filed within three months from the date on which the order sought to be appealed against is communicated to the person preferring the appeal. He has further submitted that the Appellate Tribunal under Section 112 of the CGST Act has started functioning at Guwahati since
Page No.# 3/4 23rd January, 2026. It is also submitted that by a Notification dated 17.09.2025, it has been provided that all cases where the Order sought to be appealed against the assesse is communicated to the person preferring the appeal before 01.04.2026, the appeal can be preferred up to 30.06.2026. 4. For ready reference, the contents of the Notification bearing no. S.O. 4220[E] dated 17.09.2025 is herein below :-
MINISTRY OF FINANCE [Department of Revenue] NOTIFICATION New Delhi, the 17th September, 2025 S.O.4220[E].-In exercise of the powers conferred by sub-section [1] of Section 112 of the Central Goods and Services Tax Act, 2017 [12 of 2017], the Government, on the recommendations of the Council, hereby notifies the 30th day of June, 2026, as the date upto which appeal may be filed before the Appellate Tribunal under this Act in respect of all cases where the order sought to be appealed against his communicated to the person preferring
the appeal before the 1st day of April, 2026 and all appeals in respect of order communicated on or after 1st April, 2026 may be filed before the Appellate Tribunal within three months from the date on which such order is communicated to the person preferring the appeal. [F. No. A-50/7/2025-GSTAT-DoR] BALASUBRAMANIAN KRISHNAMURTHY, Jt. Secy.
The Order-in-Appeal in the instant case was passed on 03.12.2025 and as such, the remedy to prefer an appeal under Section 112, CGST Act is available to the petitioner till 30.06.2026. The grounds urged in this writ petition are,
Page No.# 4/4 therefore, also available to be urged in an appeal preferred under Section 112, CGST Act.
In view of the fact that the appellate Tribunal is functioning as on date and the period of limitation is available up to 30.06.2026, the writ petition is not entertained, reserving the liberty to the petitioner to prefer the appeal under Section 112, CGST Act before Appellate Tribunal on or before 30.06.2026. JUDGE Comparing Assistant
Reproduced from the public record of the Gauhati High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.