M/S New Champion Sports Through Abdul Rashid Dar vs. Union Territory Of J And K And Ors. (Sales Tax Department)
Held
The Court held that the petitioner should be granted liberty to approach the Appellate Authority under Section 107 of the GST Act, 2017. The Court allowed the petitioner three weeks from the date of the order to file their appeal. During this three-week period, no coercive action would be taken against the petitioner based on the impugned orders dated 18.01.2023 and 08.06.2023. The petitioner was also granted liberty to file an application for stay of the impugned orders within the same three-week period. The continuation of the interim restraint was made subject to any order passed on the stay application. The Court explicitly stated that this order should not be cited as a precedent in other cases due to the peculiar facts and circumstances. The writ petition was disposed of in these terms.
Facts
The petitioner, M/s New Champion Sports, represented by Abdul Rashid Dar, filed a writ petition before the High Court of Jammu & Kashmir and Ladakh. The petition challenged impugned orders dated 18.01.2023 and 08.06.2023. The respondents were the Union Territory of J&K and others. At the hearing, the petitioner's counsel sought permission to approach the Appellate Authority under Section 107 of the GST Act, 2017. The Court granted this liberty, allowing the petitioner three weeks to do so, during which no coercive action would be taken based on the impugned orders. The petitioner was also permitted to file an application for stay of the impugned orders within this period.
Key Issues
1. Whether the petitioner should be granted liberty to approach the Appellate Authority under Section 107 of the GST Act, 2017, and if so, what interim protection should be granted pending such approach? The petitioner argued that they should be allowed to pursue the statutory remedy of appeal before the Appellate Authority. They sought a period of three weeks to file the appeal and requested a stay on coercive action based on the impugned orders during this period. The respondents, represented by the Advocate General, did not appear to argue against the petitioner's request for liberty to appeal. The Court did not record any specific arguments from the respondents regarding the merits of the case or the interim protection sought.
Sections Cited
Section 107
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Cause title — parties, addresses and appearances
O R D E R 14.06.2023 When this matter was taken up, it has been submitted at the Bar by learned counsel for the appellant that he may be allowed to approach the Appellate Authority in terms of Section 107 of the GST Act, 2017.
Under the circumstances, we grant liberty to the appellant to appear before the Appellate Authority under Section 107 of the GST Act, 2017. He may do so within three weeks as prayed during which period no coercive action shall be taken based on the impugned order dated 18.01.2023 and 08.06.2023. We also make it clear that within this period of three weeks he will also file an application for stay of the impugned orders and the continuation of this interim restraint based on the impugned orders which shall be subject to any order that may be passed in
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