M/S.Bs Mining Corporation PVT.LTD. vs. Commissioner Of GST And Central Excise

Held

The Court held that the writ petition was not maintainable as the petitioner had an alternative remedy of appeal before the appellate authority. However, to provide relief to the petitioner who approached the wrong forum under a bona fide mistake, the Court directed that if the petitioner files an appeal along with an application for condonation of delay within four weeks, the appellate authority shall consider all the contentions raised by the petitioner. Crucially, the Court directed the appellate authority to take into consideration the period of pendency of the writ petition (from 08.08.2018 till the date of the order) for the purpose of condoning the delay, invoking Section 14 of the Limitation Act. The Court also granted a stay on coercive action against the petitioner for a period of four weeks. The operative direction was to permit the petitioner to avail the alternative remedy with condonation of delay.

Facts

The petitioner filed a writ petition before the High Court challenging an order dated 28.12.2017 passed by the Joint Commissioner of Central Tax, GST and Central Excise, Rourkela. The petitioner had approached the High Court instead of the designated appellate authority. The writ petition was filed on 08.08.2018. The Court noted that the petitioner had an alternative remedy of appeal. The Court directed that if the petitioner files an appeal with a condonation of delay application within four weeks, the appellate authority should consider all contentions and the period of pendency of the writ petition for condoning the delay, invoking Section 14 of the Limitation Act. No coercive action was to be taken against the petitioner for four weeks.

Key Issues

1. Whether the writ petition is maintainable before this Court when an alternative remedy of appeal is available to the petitioner under the GST law? 2. Whether the delay in filing the appeal before the appellate authority should be condoned, considering the period of pendency of the writ petition before this Court, in light of Section 14 of the Limitation Act? The petitioner contended that they had approached the High Court under a bona fide mistake, seeking condonation of delay under Section 14 of the Limitation Act. The revenue did not appear to have made any specific arguments as the matter was disposed of on the ground of alternative remedy.