Ms Jericho Chemicals LLP vs. The Union Of INDIA And 4 Ors

WP(C)/2342/2026HC GauhatiGSTCNR GAHC01008416202606 May 2026Bench: HONOURABLE MR. JUSTICE MANISH CHOUDHURY3 pages

AI SummaryRemanded

Facts

The petitioner, MS Jericho Chemicals LLP, filed a writ petition before the Gauhati High Court challenging an Order-in-Appeal dated March 17, 2025, passed by the Commissioner of Central GST (Appeals). The respondents included the Union of India and the State of Assam, along with various GST authorities. The petitioner sought to assail the order passed by the first appellate forum. The revenue authorities contended that an appeal lies before the Appellate Tribunal under Section 112 of the Central Goods and Services Tax (CGST) Act, 2017, and that the Tribunal at Guwahati has been functioning since January 23, 2026. A notification extended the period for preferring appeals in certain cases.

Held

The Court held that the petitioner has an alternative statutory remedy of appeal before the Appellate Tribunal under Section 112 of the CGST Act, 2017. The Court noted that the Order-in-Appeal was passed on March 17, 2025, and the period of limitation, along with the remedy to prefer an appeal under Section 112 of the CGST Act, is available to the petitioner until June 30, 2026, as per the relevant notification. The Court found that the grounds urged in the writ petition are also available to be urged in an appeal before the Appellate Tribunal. Therefore, the Court decided not to entertain the writ petition, reserving the liberty to the petitioner to prefer an appeal before the Appellate Tribunal on or before June 30, 2026. No specific amount in dispute was mentioned, and no issue was expressly left undecided.

Key Issues

1. Whether the petitioner has an alternative statutory remedy of appeal before the Appellate Tribunal under Section 112 of the CGST Act, 2017, against the Order-in-Appeal dated March 17, 2025? Petitioner's Argument: The petitioner sought relief through a writ petition. Revenue's Argument: The revenue authorities argued that an appeal lies under Section 112 of the CGST Act, 2017, to the Appellate Tribunal, which has been functioning since January 23, 2026. They further relied on Notification S.O. 4220[E] dated September 17, 2025, which allows appeals to be preferred until June 30, 2026, for orders communicated on or before April 1, 2026. The revenue contended that the petitioner's grounds of challenge could be raised in such an appeal.

Sections Cited

Section 107, Section 112

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

Page No. 1/3 GAHC010084162026 2026:GAU-AS:6216 THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/2342/2026 MS JERICHO CHEMICALS LLP REPRESENTED BY ASHISH AGARWAL AGED 52 YEARS. ADRESS- HAVING OFFICE AT IIT ROAD, JOYGURU, NUMALIJULAH, NORTH GUWAHATI, KAMRUP ASSAM- 781031 VERSUS THE UNION OF INDIA AND 4 ORS THROUGH THE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI- 110001 2:STATE OF ASSAM REPRESENTED BY THE COMMISSIONER AND SECRETARY TO THE GOVERNMENT OF ASSAM FINANCE AND TAXATION DEPARTMENT GROUND FLOOR F BLOCK JANATA BHAWAN DISPUR GUWAHATI- 781006 3:JOINT COMMISSIONER OF CENTRAL TAX GST BHAWAN GUWAHATI ASSAM- 781001 4:COMMISSIONER OF CENTRAL GST (APPEALS) GST BHAWAN GUWAHATI ASSAM- 781001 5:PRINCIPAL COMMISSIONER OF CENTRAL TAX GST BHAWAN GUWAHATI Page No. 2/3 ASSAM- 78100 Advocate for the Petitioner : MR G K DEKA, MR. A M BARUAH,MR P AGARWAL Advocate for the Respondent : DY.S.G.I., SC, FINANCE AND TAXATION,SC, GST BEFORE HONOURABLE MR. JUSTICE MANISH CHOUDHURY

ORDER Date : 07.05.2026

Heard Mr. P. Agarwal, learned counsel for the petitioner; Mr. S. Kakati, learned Central Government Counsel [CGC] for the respondent no. 1; and Mr. S.C. Keyal, learned Senior Counsel & Standing Counsel, CGST for the respondent nos. 2 & 3. 2. The instant writ petition is preferred to assail an Order-in-Appeal dated 17.03.2025 passed by the first appellate forum under Section 107, Central Goods & Services Act, 2017. 3. Mr. Keyal, learned Senior 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 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 23rd January, 2026. 4. As per Notification bearing no. S.O. 4220[E] dated 17.09.2025, which has been issued in exercise of the powers conferred by sub-section [1] of Section 112, CGST] Act, an appeal can be preferred till 30.06.2026 in respect of a case where the Order sought to be appealed against the assessee is communicated to him on or before 01.04.2026. 5. The Order-in-Appeal in the instant case was passed on 17.03.2025 and as such, the Page No. 3/3 period of limitation and the remedy to prefer an appeal under Section 112, CGST Act on or before 30.06.2026 are available to the petitioner.

The grounds urged in this writ petition are also available to be urged in an appeal preferred under Section 112, CGST Act. In such view of the matter, this 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.