M/S Laxmi Industries Through Proprietor Sandhya Omar vs. Sales Tax Officer Class Ii & Anr.

Held

The High Court disposed of the writ petitions with observations. It noted that the Petitioner has a remedy of appeal under Section 107 of the CGST Act, 2017. The Court acknowledged that the issue regarding the extension of the period for concluding assessments is pending before the Supreme Court. Consequently, the Petitioner was granted the liberty to avail the appellate remedy if so advised and was assured of benefiting from the final decision of the Supreme Court on the pending issue. The Court did not decide the merits of the impugned orders but rather disposed of the petitions based on the procedural remedies available and the pending Supreme Court matter.

Facts

The Petitioner, M/s Laxmi Industries, filed two writ petitions before the Delhi High Court challenging orders passed on 18.08.2024 and 27.03.2024. The Respondent is the Sales Tax Officer Class II and another. The Petitioner acknowledged that a remedy of appeal under Section 107 of the CGST Act, 2017, was available. The Petitioner also admitted that the issue concerning the extension of the period for concluding assessments was pending before the Supreme Court. The High Court considered these submissions in its order.

Key Issues

1. Whether the Petitioner is entitled to maintain writ petitions when an alternative remedy of appeal under Section 107 of the CGST Act, 2017, is available? Petitioner's Contention: The Petitioner filed writ petitions, acknowledging the availability of an appeal under Section 107 of the CGST Act, 2017. Revenue's Contention: The Revenue, represented by the Sales Tax Officer Class II, implicitly argued for the dismissal of the writ petitions by virtue of the availability of the statutory appeal remedy. The judgment does not explicitly record any specific arguments from the Revenue regarding the merits of the case or the assessment period extension.