M/S. Surya Infrastructure vs. The Chief Commissioner
Held
The Court held that the petitioner has a statutory remedy of appeal under Section 107 of the GST Act, 2017. It noted that the Appellate Authority has the power to condone a delay of up to 30 days if an appeal is filed after the period of three months. Since the petitioner filed the writ application before the expiry of the 120-day period for appeal, the Court disposed of the writ application with liberty to the petitioner to file an appeal before the Appellate Authority. The Appellate Authority was directed to consider the appeal along with a condonation of delay petition, if filed, in its correct perspective and pass a reasoned order within a reasonable time. The petitioner was granted two weeks from the date of the order to file the appeal and condonation of delay petition.
Facts
The petitioner, M/s. Surya Infrastructure, filed a writ application before the Patna High Court challenging an order dated 24.02.2025 passed by the Adjudicating Authority under Section 73(9) of the GST Act, 2017. The petitioner contended that the Adjudicating Authority failed to consider their reply to the show cause notice and passed the assessment order without due regard to material facts and law. The petitioner filed the writ application on 17.06.2025, prior to the expiry of the 120-day period for filing an appeal. The respondent CGST authorities argued that the petitioner had a statutory remedy of appeal under Section 107 of the GST Act.
Key Issues
1. Whether the writ application is maintainable before the High Court when a statutory remedy of appeal is available under Section 107 of the GST Act, 2017, particularly when the petitioner approached the court before the expiry of the statutory appeal period. Petitioner's argument: The petitioner argued that the Adjudicating Authority failed to consider their reply to the show cause notice and passed the assessment order arbitrarily, thus justifying the writ petition. They also highlighted filing the writ before the 120-day appeal period expired. Revenue's argument: The respondent CGST authorities contended that the petitioner has a statutory remedy of appeal under Section 107 of the GST Act, 2017, and that the Appellate Authority has the power to condone delays.
Sections Cited
Section 73, Section 107
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.11633 of 2025 ====================================================== M/s. Surya Infrastructure 1st Floor, 1st Flat, Navaratna Hata, Khazanchi Hat, Purnea, Bihar, 854301 represented through its authorised representative, Prince Kumar, aged about 24 years. Male. Son of Mahesh Prasad Singh, Resident of Village-Panchu Bigha, Rampurchai, P.O.- Rampurchai, Police Station-Karpi, District- Arwal ... ... Petitioner/s Versus
The Chief Commissioner CGST and Central Excise, Ranchi Zone, Patna, 3rd Floor, Central Revenue (Annex) Building, Bir Chand Patel Path, Patna, PIN 800001. 2. The Commissioner and Secretary, Vikas Bhawan, Bailey Road, Patna- 800015. 3. The Assistant Commissioner, Central GST and Central Excise Division - Purnea, Opposite Pani Tanki, New Sipahi Tola, Maranga Road, District- Purnea (Bihar), PIN-854301. 4. The Assistant Commissioner, Central GST and Central Excise Division Gaya, 1st Floor, R.J. Palace, Rai Kasinath More, Gaya-823001. 5. The Superintendent, CGST and Central Excise Range, Sasaram, 3rd Floor, Balaji Complex, Old GT Road, Near Raj Colony, Sasaram, District- Rohtas, State - Bihar -8211
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