M/S Iceberg Foods Limited vs. Union Of INDIA

Held

The Court held that a statutory appeal remedy is available to the petitioner under Section 107 of the CGST Act against the final order passed concerning the notice issued under Section 74 of the CGST Act. The Court reasoned that this statutory mechanism provides an avenue for the petitioner to address their grievances and raise all necessary objections. Therefore, the writ petition was not the appropriate forum for adjudication at this stage. The Court directed that if the petitioner files an appeal within one month, it shall be decided on its merits without considering the issue of limitation. The petitioner is granted liberty to raise all objections previously taken in the writ petition before the appellate authority.

Facts

M/s Iceberg Foods Limited (Petitioner) filed a Civil Writ Petition before the Rajasthan High Court, Bench at Jaipur. The petition was filed against the Union of India and the Assistant Commissioner, Central Goods and Service Tax, Jaipur, along with the State of Rajasthan. The Petitioner was aggrieved by an action or order related to a notice issued under Section 74 of the CGST Act. The learned counsel for the petitioner stated that a final order had been passed concerning this notice. The Court was informed that the Petitioner had raised certain objections in the writ petition.

Key Issues

1. Whether the Petitioner has a statutory remedy of appeal available against the final order passed under Section 74 of the CGST Act, despite filing a writ petition? Petitioner's Contention: The Petitioner had approached the High Court by way of a writ petition, implying that the statutory remedies might have been exhausted or were not efficacious. The Petitioner sought to raise all necessary objections before the High Court. Revenue's Contention: The Revenue, through its counsel, pointed to the availability of a statutory appeal under Section 107 of the CGST Act as the appropriate remedy.