M/S Khan Brothers vs. The Union Of INDIA
Held
The Court held that the impugned order dated 30.04.2024 (Annexure-P/13) is appealable under Section 107 of the CGST Act. The Court noted that the time for filing an appeal is three months from the date of the order, with a further period of one month for condonation of delay. In this case, the petitioner had time to file a delayed appeal until 30.08.2024, but the writ petition was filed on 17.08.2024. The Court directed that if the petitioner files an appeal within four weeks from the date of the order, it will be considered on its merits without reckoning the delay. The writ petition was disposed of with these directions.
Facts
The petitioner, M/s Khan Brothers, is aggrieved by an order dated 30.04.2024, passed under Section 74 of the CGST Act. The petitioner contends that a show-cause notice alleging fraud was issued five days after a previous order (Annexure-P/10). The previous order, dated 11.12.2023, had revoked the cancellation of the petitioner's GST registration, leading to the withdrawal of a writ petition. Subsequently, a Demand-cum-Show-cause Notice (Annexure-P/11) dated 18.12.2023 was issued, which culminated in the impugned order (Annexure-P/13). The petitioner had filed a response to the show-cause notice, which was considered in the impugned order. The writ petition was filed on 17.08.2024.
Key Issues
1. Whether the writ petition is maintainable when an alternative statutory remedy of appeal is available under Section 107 of the CGST Act? The petitioner's primary contention is that the impugned order (Annexure-P/13) is appealable under Section 107 of the CGST Act. The petitioner argues that the writ petition was filed within the time frame for filing a delayed appeal, which could be condoned. The respondents, represented by the Additional Solicitor General and Senior Standing Counsel, CGST & CX, likely argued that the availability of an alternative remedy under Section 107 of the CGST Act bars the writ jurisdiction of the High Court. They would have pointed to the specific timelines for filing an appeal and the possibility of condonation of delay.
Sections Cited
Section 74, Section 107
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.12334 of 2024 ====================================================== M/s Khan Brothers, having GSTIN-10AARFK3344C1ZR, through its partner namely Mohammad Asharaf Alee aged about 45 yrs, Male, son of Mohammad Taiyab Alee, resident of Bitandipur, P.S.-Jandaha, District- Vaishali. ... ... Petitioner/s Versus
The Union of India through Commissioner, Central GST & Central Excise, Patna-II Budh Marg, Patna.
The Assistant Commissioner (A.E.) CGST & Central Excise, Patna-II Budh Marg, Patna.
Assistant Commissioner, Central GST & Central Excise, Vaishali Division, Hajipur.
The Superintendent, Central GST & Central Excise, Hajipur Range, Vaishali at Hajipur. ... ... Respondent/s ====================================================== Appearance : For the Petitioner/s : Mr.Rajeev Ranjan, Advocate Ms. Bela Singh, Advocate For the Respondent/s : Dr. K.N. Singh, Additional Solicitor General Mr. Anshuman Singh, Sr. SC, CGST & CX Mr. Shivaditya Dhari Sinha, Advocate Mr. Devansh Shankar Singh, Advocate ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Patna High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.