M/S Jk Cement LTD. vs. Commissioner Of Central Goods And Services Tax And Anr

Held

The Court did not decide the substantive issue regarding the recovery of interest. Instead, based on the statement made by the respondents' counsel, the Court permitted the petitioner to withdraw the writ petition. The petitioner was granted liberty to file an appeal under Section 107 of the Central Goods and Services Tax Act, 2017, within a period of 15 days, and the respondents agreed not to raise an objection regarding limitation. The Appellate Authority is to consider all pleas raised by the petitioner. The writ petition was dismissed as withdrawn with the aforesaid liberty. No issue was expressly left undecided, as the Court facilitated the pursuit of the alternative remedy.

Facts

The petitioner, M/s J.K. Cement Limited, filed a writ petition before the High Court of Punjab and Haryana at Chandigarh challenging the recovery of interest amounting to Rs. 51,92,438/-. The respondents are the Commissioner of Central Goods and Services Tax and another authority. The petitioner sought to challenge an order, the specifics of which and the authority that passed it are not detailed in the provided text. The procedural history involves the petitioner filing a writ petition and the respondents appearing through counsel.

Key Issues

1. Whether the petitioner is entitled to challenge the recovery of interest amounting to Rs. 51,92,438/- through a writ petition, or if an alternative statutory remedy is available and ought to be pursued? The petitioner, M/s J.K. Cement Limited, sought to challenge the recovery of interest. The respondents, through their counsel, contended that the petitioner is at liberty to file an appeal under Section 107 of the Central Goods and Services Tax Act, 2017, and that the Appellate Authority would be bound to consider all pleas raised by the petitioner. The petitioner's counsel then sought permission to withdraw the writ petition to file an appeal, with a request for condonation of delay.