M/S.Shree Metaliks LTD. vs. The Commissioner (Appeals).Central GST And Central Excise And Customs
Held
The High Court held that the writ petition, as filed, was not maintainable. The Court directed the petitioner to approach the appellate authority by filing the appeal and to raise all contentions, including those based on the National Company Law Tribunal order and other cited judgments, before the appellate authority. The appellate authority was directed to hear and dispose of the matter of pre-deposit in accordance with law and pass an appropriate order. The High Court explicitly stated that it had not expressed any opinion on the merits of the petitioner's case. The writ petition was disposed of with these observations and directions.
Facts
The petitioner filed a writ petition before the High Court seeking a direction to dispense with the pre-deposit requirement for filing an appeal before the Commissioner (Appeals), Central GST & Central Excise & Customs, Bhubaneswar. The petitioner intended to challenge an order, the details of which are not specified, and wished to rely on an order passed by the National Company Law Tribunal, Kolkata Bench in C.P.(IB) No. 16/KB/2017 dated 7.11.2017, as well as other judgments cited before the High Court. The High Court heard the learned counsel for the petitioner and considered the fact situation.
Key Issues
1. Whether the writ petition is maintainable for seeking a direction to dispense with the pre-deposit for filing an appeal before the appellate authority under the GST regime. Petitioner's contention: The petitioner argued that a direction should be issued to dispense with the pre-deposit, implying that the appellate authority should consider their appeal without this requirement. They sought to rely on specific orders and judgments to support their case for waiver or reduction of the pre-deposit. Revenue's contention: The judgment does not record any specific contentions from the revenue or State. However, the court's decision implies that the revenue's position, or at least the statutory framework regarding pre-deposit, was considered.
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01.05.2019
Heard learned counsel for the petitioner.
By way of this writ petition, petitioner has prayed for issuance of a direction to dispense with filing of the pre-deposit for the purpose of filing of the appeal before the Commissioner (Appeals), Central GST & Central Excise & Customs, Bhubaneswar.
After hearing the learned counsel for the petitioner and going through the fact situation of the case, we are of the view that the writ petition is not maintainable. It is open for the petitioner to approach the appellate authority by way of filing the appeal and raise all such contentions as have been raised in this petition by putting on record the order passed by the National Company Law Tribunal, Kolkata Bench in C.P.(IB) No. 16/KB/2017 dated 7.11.2017. It will also be open for the petitioner to show the judgment before the appellate authority, what has been cited before us.
The appellate authority, while dealing with the matter of pre-deposit for the purpose of filing appeal, shall hear and dispose of the same in accordance with law and pass appropriate order. W.P.(C) No. 16301 of 2018
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However, it is made cle
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