M/S Jai Enterprises vs. State Of U.P. And 3 Others
Held
The Court held that the petitioner can avail the remedy of appeal before the Tribunal as and when it is constituted. The petitioner was granted liberty to invoke the appeal provisions in terms of the Removal of Difficulties Order.
Facts
The petitioner challenged GST orders by filing a writ petition, bypassing the statutory appeal remedy. The primary reason for bypassing was the non-constitution of the appellate tribunal. The seized goods have since been released.
Key Issues
Whether a writ petition is maintainable when a statutory appeal remedy exists but the appellate tribunal is not constituted. Can the petitioner avail the appeal remedy later based on a Removal of Difficulties Order?
Sections Cited
Section 129, Section 112, Section 109
AI-generated summary — verify with the full judgment below
Court No. - 42 Case :- WRIT TAX No. - 308 of 2020 Petitioner :- M/S Jai Enterprises Respondent :- State Of U.P. And 3 Others Counsel for Petitioner :- Pooja Talwar Counsel for Respondent :- C.S.C.,A.S.G.I. Hon'ble Manoj Kumar Gupta,J. Heard Ms. Pooja Talwar, learned counsel for the petitioner, Sri B.K. Pandey, learned Standing Counsel for the State-respondent and Sri Shashi Prakash Singh, ASGI assisted by Sri Vinay Kumar Pandey for respondent No.
The petitioner has preferred the instant petition under Article 226 of the Constitution challenging the order dated 19.12.2019 passed in Appeal No.GST/KN/109/2018/P by respondent no.4 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 and tax and penalty order dated 22.5.2018 passed by 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 orders are 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
The judgment continues below.
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