Naat Traders vs. Union Of INDIA And Ors. (Finance)

Held

The Court acknowledged that there is a provision for appeal against the impugned order under Section 107 of the Jammu and Kashmir GST Act, which represents an alternative remedy. However, the Court noted the petitioner's submission that the three-month period for filing the appeal would have elapsed by the time the order came to their notice. The Advocate General suggested that the appellate authority be directed to consider the appeal, waiving the limitation period as a special case. The Court, in light of this submission and the availability of an alternative remedy, disposed of the writ petition. It directed the petitioner to approach the appellate authority for preferring an appeal, implicitly allowing the appellate authority to consider the appeal by waiving the limitation period as suggested by the revenue. The Court also stated that if the petitioner is aggrieved by the order of the appellate authority, they can avail further legal remedies. No specific issue was left undecided, as the petition was disposed of with directions.

Facts

The petitioner, Naat Traders, filed a writ petition before the High Court of Jammu & Kashmir and Ladakh at Srinagar challenging an order. The petitioner submitted that the impugned order was only brought to their notice in September 2023, and the statutory period of three months for filing an appeal under Section 107 of the Jammu and Kashmir GST Act would have elapsed by then. The petitioner apprehended that the appellate authority would not entertain an appeal filed beyond the prescribed limitation period. The respondents, represented by the Advocate General, suggested that the appellate authority be directed to consider the appeal, waiving the limitation period as a special case, without setting a precedent.

Key Issues

1. Whether the petitioner can avail the alternative remedy of appeal under Section 107 of the Jammu and Kashmir GST Act, given that the period for filing the appeal has allegedly expired. 2. Whether the High Court, in its writ jurisdiction, can direct the appellate authority to entertain an appeal beyond the statutory limitation period. Petitioner's Arguments: The petitioner argued that they were not aware of the impugned order until September 2023, by which time the three-month period for filing an appeal under Section 107 of the J&K GST Act had expired. Consequently, they feared the appellate authority would reject their appeal solely on grounds of limitation, thus denying them the opportunity to ventilate their grievances on merits. Revenue's Arguments: The learned Advocate General, appearing for the respondents, submitted that without creating a precedent, the appellate authority may be directed to consider the appeal that the petitioner might prefer within two months from the date of the order. This would involve waiving the limitation period.