M/S. Gtl Infrastructure Limited vs. Union Of INDIA

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CWJC/1031/2024HC PatnaGSTCNR BRHC01126927202312 September 2024Bench: MR. JUSTICE PARTHA SARTHY,THE CHIEF JUSTICE-2 pages

AI SummaryDismissed

Facts

The petitioner, M/s. GTL Infrastructure Limited, filed writ petitions before the Patna High Court challenging the rejection of their GST refund applications. The petitioner had previously filed a First Appeal against the initial rejection, which was also dismissed. The present writ petitions were filed because the GST Appellate Tribunal, the next appellate forum, had not yet been constituted. The petitioner sought relief from the High Court in light of this procedural impediment. The respondents are the Union of India, the Commissioner (Appeals), and the Assistant Commissioner, Central Goods and Services Tax and Central Excise.

Held

The High Court held that the writ petitions were unnecessary. The Court noted that the petitioner had already exhausted the remedy of a First Appeal, which was rejected. The existence of a further remedy before the GST Appellate Tribunal was acknowledged, even though it had not yet been constituted. The Court's reasoning was that the petitioner should avail themselves of the statutory appeal to the Tribunal once it is constituted. Therefore, the writ petitions were dismissed without any observation on the merits of the refund claims. The Court explicitly left the merits of the matter to be considered by the Tribunal.

Key Issues

1. Whether the writ petitions are maintainable before the High Court when a statutory appellate remedy before the GST Appellate Tribunal is available but not yet constituted? Petitioner's Argument: The petitioner contended that due to the non-constitution of the GST Appellate Tribunal, the statutory appellate remedy is unavailable, rendering the writ petitions maintainable to seek recourse against the rejection of their refund applications. Revenue's Argument: The respondents argued that the writ petitions are unnecessary as the petitioner has a further statutory remedy before the Tribunal, and the High Court should not interfere at this stage. They implicitly argued that the petitioner should await the constitution of the Tribunal.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.1031 of 2024 ====================================================== M/S. GTL INFRASTRUCTURE LIMITED, a Company within the meaning of section 2 (20) of the Companies Act, 2013, having its Registered Office at 3rd Floor, D/s-20, Markandey Complex, Gayatri Mandir Road, Kankarbagh, Patna, Bihar, represented by authorized representative, Dharam Nath Jha, son of Late Mahendra Jha, aged about 54 years, resident of Village Bishanpur, P.O. and P.S- Phulpras, Town and District- Madhubani, Bihar. ... ... Petitioner/s Versus 1. UNION OF INDIA through the Secretary of Central Goods and Services Tax and Central Excise, having its Office at Central Secretariat Building, North Block, New Delhi, P.O. and P.S. North Block, District- New Delhi. 2. Commissioner (Appeals), Central Goods and Services Tax and Central Excise, having his office at 2nd Floor, Central Revenue Building, Bir Chand Patel Path, Patna, Bihar. 3. The Assistant Commissioner, Central Goods and Services Tax and Central Excise, Patna, (East) Division, having his office at 2nd Floor, Central Revenue Building, Bir Chand Patel Path, Patna, Bihar. ... ... Respondent/s ====================================================== with Civil Writ Jurisdiction Case No. 1123 of 2024 ====================================================== M/S. GTL INFRASTRUCTURE LIMITED, a Company within the meaning of section 2 (20) of the Companies Act, 2013, having its Registered Office at 3rd Floor, D/s-20, Markandey Complex, Gayatri Mandir Road, Kankarbagh, Patna, Bihar, represented by authorized representative, Dharam Nath Jha, son of Late Mahendra Jha, aged about 54 years, resident of Village Bishanpur, P.O. and P.S- Phulpras, Town and District- Madhubani, Bihar. ... ... Petitioner/s Versus 1. UNION OF INDIA, through the Secretary of Central Goods and Services Tax and Central Excise, having its Office at Central Secretariat Building, North Block, New Delhi, P.O. and P.S. North Block, District- New Delhi. 2. Commissioner (Appeals), Central Goods and Services Tax and Central Excise, having his office at 2nd Floor, Central Revenue Building, Bir Chand Patel Path, Patna, Bihar 3. The Assistant Commissioner, Central Goods and Services Tax and Central Excise, Patna, (East) Division, having his office at 2nd Floor, Central Revenue Building, Bir Chand Patel Path, Patna, Bihar ... ... Respondent/s ====================================================== Appearance : (In Civil Writ Jurisdiction Case No. 1031 of 2024) Patna High Court CWJC No.1031 of 2024(8) dt.12-09-2024 2/2 For the Petitioner/s : Mr. Deepak Kumar, Advocate For the Respondent/s : Dr. K.N.Singh, ASG Mr. Anshuman Singh, Sr. SC, CGST & CX (In Civil Writ Jurisdiction Case No. 1123 of 2024) For the Petitioner/s : Mr. Deepak Kumar, Advocate For the Respondent/s : Dr. K.N.Singh, ASG Mr. Anshuman Singh, Sr. SC, CGST & CX ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE PARTHA SARTHY

ORAL ORDER (Per: HONOURABLE THE CHIEF JUSTICE) 8 12-09-2024 The writ petitions are against rejection of refund applications. Admittedly the petitioner had filed a First Appeal which was also rejected. There is a further remedy before the Tribunal which has not yet been constituted.

The petitioner would be left remedy to file the appeal before the Tribunal as soon as it is constituted. The writ petitions are unnecessary and stands dismissed specifically without any observation on the merits of the matter which are left to be considered by the Tribunal.

Saurabh/- (K. Vinod Chandran, CJ) ( Partha Sarthy, J) U

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.