M/S.Nath Enterprises vs. Principal Commissioner,GST And Cex
Facts
The Petitioner, M/s. Nath Enterprises, filed a writ petition challenging an order dated 17th March 2021 passed by the Principal Commissioner, GST and Central Excise, Bhubaneswar. This was the second round of litigation. Previously, the Petitioner had filed W.P. (C) No.32366 of 2020, which was disposed of when a show cause notice (SCN) was issued on 14th October 2020. The Court had then directed that an order on the SCN be passed by 15th March 2021. The impugned order was passed pursuant to that direction. The Opposite Parties are the Principal Commissioner, GST and Central Excise, and others.
Held
The Court held that the impugned order dated 17th March 2021, passed by the Principal Commissioner, GST and Central Excise, is appealable under the statute. Consequently, the High Court declined to interfere with the impugned order in its writ jurisdiction, without expressing any view on the merits of the Petitioner's contentions. The Petitioner was advised to urge all grounds before the appellate forum. The Court noted that if the Petitioner files applications before the Tribunal for condonation of delay and waiver of pre-deposit, they will be considered on their merits and in accordance with law. Any explanation for delay due to the pendency of the writ petition will be taken into account by the appellate forum. The writ petition was disposed of in these terms.
Key Issues
1. Whether the impugned order dated 17th March 2021, passed by the Principal Commissioner, GST and Central Excise, is appealable under the relevant statute, and if so, whether the High Court should entertain a writ petition challenging it? The Petitioner, through Mr. S. Ray, argued that the impugned order should be challenged. The judgment does not record specific arguments from the Petitioner regarding the maintainability of the writ petition or the appealability of the order. The Opposite Parties, represented by Mr. R. Chimanka, Senior Standing Counsel for GST and Central Excise, contended that the impugned order is appealable under the statute. The Court's decision hinges on this contention.
Sections Cited
None explicitly mentioned as discussed, but the context implies appeal provisions under GST law.
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Cause title — parties, addresses and appearances
ORDER 05.07.2021 Order No.
This matter is taken up by video conferencing mode.
This is a second round of litigation. Earlier, the Petitioner had filed W.P. (C) No.32366 of 2020, which was disposed of at the stage when a show cause notice (SCN) having been issued to the Petitioner on 14th October, 2020 by the Opposite Parties i.e. GST and Central Excise Department.
By an order dated 25th January 2021, this Court had directed that after hearing the Petitioner an order should be passed on the SCN not later than 15th March, 2021. Pursuant thereto, the Principal Commissioner, GST and Central Excise, Bhubaneswar has passed a detailed order on 17th March 2021, which has been challenged by the Petitioner in the prese
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