M/S Spice Digital LTD vs. State Of U.P. And 4 Others
Held
The Court held that the petitioner could avail the remedy of appeal before the Tribunal as per the Central Goods and Services Tax (Ninth Removal of Difficulties) Order, 2019. The petitioner's counsel admitted the legal position and that the goods had been released.
Facts
The petitioner filed a writ petition challenging an order passed under Section 129(3) of the GST Acts, bypassing the statutory remedy of appeal. The petitioner argued that the appellate tribunal was not constituted. The respondent pointed out a removal of difficulties order that extended the appeal period.
Key Issues
Whether a writ petition is maintainable when a statutory remedy of appeal is available but not yet accessible due to non-constitution of the appellate tribunal.
Sections Cited
Section 129, Section 112, Section 109
AI-generated summary — verify with the full judgment below
Court No. - 68 Case :- WRIT TAX No. - 384 of 2020 Petitioner :- M/S Spice Digital Ltd Respondent :- State Of U.P. And 4 Others Counsel for Petitioner :- Praveen Kumar Mishra Counsel for Respondent :- C.S.C.,A.S.G.I. Hon'ble Siddhartha Varma,J. Heard learned counsel for the petitioner, Sri Jagdish Mishra learned Standing Counsel for the State and Sri Dinesh Varun for the respondent no.
The petitioner has preferred the instant petition under Article 226 of the Constitution challenging the order dated 26.9.2019 passed in Appeal No.17/2019 by the respondent no.3 under Section 129 (3) of the U.P. G.S.T. Act and C.G.S.T. Act, 2017/ Section 20 of the IGST Act, 2017. It is not disputed that the impugned order is appealable under Section 112 of the C.G.S.T. Act, 2017. The appeal is to be filed within 90 days from the date on which the order sought to be appealed is communicated to the person preferring the appeal. The instant petition has been filed bye-passing the remedy of appeal under Section 112 of the Act on the ground that the appellate tribunal has not been constituted till date. It has been pointed out by learned standing counsel that the Government, having regard to the diff
The judgment continues below.
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