M/S.Sheetal Techno Solutions PVT LTD vs. Commissioner GST And Central Excise
Held
The Court held that the writ petition is not the appropriate forum for the petitioner to challenge the assessment order, as an alternative remedy of appeal is available. The Court did not decide on the merits of the assessment order itself. Instead, it disposed of the writ petition by granting the petitioner liberty to file an appeal before the appellate authority. The Court directed the appellate authority to consider all contentions raised by the petitioner and to condone the delay in filing the appeal, taking into account the period the writ petition was pending due to the petitioner's bona fide mistake in approaching the wrong forum. The original documents filed by the petitioner were to be returned after substituting attested photocopies.
Facts
The petitioner filed a writ petition challenging an assessment order dated 28.02.2018 passed by the Joint Commissioner, GST and Central Excise, Bhubaneswar. The assessment order pertains to an unspecified tax period and an unspecified disputed amount. The petitioner approached the High Court directly via a writ petition. The Court noted that the petitioner has an alternative remedy of appeal before the appellate authority.
Key Issues
1. Whether the writ petition is maintainable before the High Court when an alternative remedy of appeal is available to the petitioner under the GST Act? Petitioner's contention: The petitioner implicitly argued for the maintainability of the writ petition by approaching the High Court, likely based on a bona fide mistake of forum. The judgment does not explicitly record the petitioner's arguments for why the writ petition should be entertained despite the alternative remedy. Revenue's contention: The revenue, through the counsel for the parties, implicitly argued for the dismissal of the writ petition on the grounds of alternative remedy, as the Court ultimately directed the petitioner to approach the appellate authority.
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17.07.2019
Heard learned counsel for the parties.
By way of this writ petition, the petitioner has challenged the assessment order dated 28.02.2018 under Annexure-1 passed by the Joint Commissioner, GST and Central Excise, Bhubaneswar.
Since the petitioner has alternative remedy of appeal before the appellate authority, this writ petition stands disposed of with a direction that if the petitioner approaches the appellate authority by filing appeal along with an application for condonation of delay within a period of four weeks from today, the appellate authority shall take into consideration all the contentions raised by the petitioner. While considering the prayer for condonation of delay, the Appellate Authority shall also take into consideration the period of pendency of this writ petition, i.e. from 07.06.2019 till today, for approaching the wrong forum under bona fide mistake.
The original documents filed by the petitioner may be returned after substituting attested photo copies thereof.
Urgent certified copy of this order be granted on proper application.
The judgment continues below.
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