Joy Bharat Oil Industries vs. Superintendent Of CGST And Cx, Sainthia Range, Birbhum Division And Ors.
Original PDF →Facts
The petitioner, Joy Bharat Oil Industries, filed a writ petition challenging an order dated August 12, 2024, passed by the appellate authority under Section 107 of the State Goods and Services Tax Act and the Central Goods and Services Tax Act, 2017. The respondents, Superintendent of CGST & CX, Sainthia Range, Birbhum Division & Ors., submitted that the petitioner had an alternative remedy before the Appellate Tribunal. At the time of filing the writ petition, the Appellate Tribunal had not been constituted. However, a notification dated September 17, 2025, was issued by the Department of Revenue, Ministry of Finance, establishing the Appellate Tribunal and outlining the timelines for filing appeals.
Held
The Court held that the petitioner has an alternative remedy before the Appellate Tribunal. While the Tribunal was not constituted at the time the writ petition was filed, a notification dated September 17, 2025, has since been issued. This notification establishes the Appellate Tribunal and provides a mechanism for filing appeals. Specifically, it allows appeals to be filed before the Appellate Tribunal for orders communicated before April 1, 2026, within a specified period. The Court reasoned that this subsequent development provides the petitioner with a clear and available alternative remedy. Therefore, the Court was not inclined to entertain the writ petition. The operative direction was to dispose of the writ petition with liberty to the petitioner to prefer an appeal before the Appellate Tribunal in terms of the notification dated September 17, 2025.
Key Issues
1. Whether the petitioner has an alternative remedy before the Appellate Tribunal under Section 112(1) of the Central Goods and Services Tax Act, 2017, despite its non-constitution at the time of filing the writ petition? 2. Whether the notification dated September 17, 2025, issued by the Department of Revenue, provides a viable avenue for the petitioner to file an appeal before the Appellate Tribunal? The petitioner argued that the writ petition was filed when no alternative remedy was available due to the non-constitution of the Appellate Tribunal. The respondents contended that the subsequent notification establishing the Appellate Tribunal and providing appeal timelines renders the writ petition infructuous and that the petitioner should avail this alternative remedy.
Sections Cited
Section 107, Section 112(1)
AI-generated summary — verify with the full judgment below
2026 Ct. No. 237 Sl. No.532 skg
W.P.A. 26065 of 2024
Joy Bharat Oil Industries Vs. Superintendent of CGST & CX, Sainthia Range, Birbhum Division & Ors.
Mr. Akshat Agarwal, Ms. Doyel Dey,
…for the petitioner
Mr. Bhaskar Prasad Banerjee,
Ms. Sretapa Sinha,
…for the respondents
This writ petition has been filed challenging the order dated August 12, 2024, passed by the appellate authority under Section 107 of the State Goods and Services Tax Act and the Central Goods and Services Tax Act, 2017. Learned counsel appearing on behalf of the State submits that the petitioner now has an alternative remedy before the Appellate Tribunal constituted under Section 112(1) of the Central Goods and Services Tax Act, 2017. It appears that, at the time of filing of the writ petition, the Appellate Tribunal under Section 112(1) of the Central Goods and Services Tax Act, 2017 had not been constituted. It further appears that a notification dated September 17, 2025 has since been issued by the Department of Revenue, Ministry of Finance, which reads as follows:- “S.O. 4220(E). – In exercise of the powers conferred by sub-section (1) of Section 112 of the
2 Central Goods and Services Tax Act, 2017 (12 of 2017), the Government, on the recommendations of the Council, hereby notifies the 30th day of June, 2026, as the date upto which appeal may be filed before the Appellate Tribunal under this Act in respect of all cases where the order sought to be appealed against is communicated to the person preferring the appeal before the 1st day of April, 2026 and all appeals in respect of order communicated on or after 1st April, 2026 may be filed before the Appellate Tribunal within three months from the date on which such order is communicated to the person preferring the appeal.” In view of the aforesaid, I am not inclined to entertain the present writ petition. Accordingly, WPA 26065 of 2024 is disposed of, with liberty to the petitioner to prefer an appeal in terms of the aforesaid notification dated September 17, 2025 before the Appellate Tribunal. There shall be no order as to costs. Urgent Photostat certified copy of this order, if applied for, be given to the parties on usual undertaking.
(Kausik Chanda, J.)
Reproduced from the public record of the Calcutta High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.