M/S Air Transport Corporation (Assam) PVT. LTD. vs. State Of U.P. And 2 Others
Held
The Court noted that the Government has issued a Removal of Difficulties Order allowing assessees to wait for the tribunal's constitution to file appeals. Since the goods were released and the petitioner could avail the appellate remedy later, the petition was disposed of.
Facts
The petitioner challenged orders passed under Section 129(3) of the CGST Act and sought refund of bank guarantee. The petitioner bypassed the statutory appeal remedy under Section 112 of the CGST Act, citing the non-constitution of the appellate tribunal.
Key Issues
Whether a writ petition under Article 226 is maintainable when a statutory remedy of appeal is available but not yet practically accessible due to the 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. - 42 Case :- WRIT TAX No. - 251 of 2020 Petitioner :- M/S Air Transport Corporation (Assam) Pvt. Ltd. Respondent :- State Of U.P. And 2 Others Counsel for Petitioner :- Vinod Kumar Singh,Rishi Raj Kapoor Counsel for Respondent :- C.S.C. Hon'ble Manoj Kumar Gupta,J. Heard Sri Rishi Raj Kapoor, learned counsel for the petitioner and Sri B.K. Pandey, learned Standing Counsel for the State respondents. The petitioner has preferred the instant petition under Article 226 of the Constitution challenging the order dated 19.11.2019 passed in Appeal No.GST-06/2019 by respondent no.2 under Section 129 (3) of the C.G.S.T. Act, 2017/ Section 20 of the IGST Act, 2017 and tax and penalty order 4.12.2018 passed by respondent no.3 under Section 129 (3) of the C.G.S.T. Act, 2017/ Section 20 of the IGST Act, 2017 and has also prayed for a direction to respondent no.3 to refund the bank guarantee and amount deposited at the time of filing of appeal before respondent no.
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 th
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