Tarak Nath Jaiswal vs. Commissioner Of Commercial Taxes And Ors.

Facts

The petitioner, Tarak Nath Jaiswal, filed a writ petition before the High Court challenging an order dated 04.11.2025. The petitioner sought to prefer an appeal before the Appellate Authority against this order. The disputed tax amount pertains to the Financial Years 2018-2019, 2019-2020, 2020-2021, 2021-2022, 2022-2023, and 2024-2025, with a total assessed amount of Rs. 3,30,98,926/-. The petitioner proposed to deposit 10% of this amount as a pre-deposit for filing the appeal. The GST authorities, represented by learned Senior Counsel, did not object to this arrangement, emphasizing the need for expeditious disposal due to the substantial amount involved and potential prejudice to revenue.

Held

The Court disposed of the writ petition by issuing directions for the petitioner to prefer an appeal before the Appellate Authority. The petitioner was directed to file the appeal within two weeks against the order dated 04.11.2025, upon payment of 10% of the disputed tax amount, which is Rs. 3,30,98,926/-, as a pre-deposit. The Appellate Authority was directed to consider and dispose of the appeal on or before September 30, 2026, by passing a reasoned and speaking order after affording the petitioner an opportunity of hearing. The decision was to be communicated to the petitioner within two weeks thereafter. The petitioner was cautioned against seeking unnecessary adjournments, and the Appellate Authority was empowered to proceed ex parte if adjournments were sought. No coercive actions were to be taken against the petitioner during the pendency of the appeal, subject to compliance with the pre-deposit direction. The Court explicitly stated that it was disposing of the writ petition without going into the merits of the case.

Key Issues

1. Whether the Petitioner can prefer an appeal before the Appellate Authority upon deposit of 10% of the total assessed amount, as per the Petitioner's submission? 2. Whether the GST authorities have any objection to the Petitioner preferring an appeal under the stated conditions? Petitioner's Contention: The Petitioner submitted that they have decided to prefer an appeal before the Appellate Authority upon depositing 10% of the total assessed amount, which is Rs. 3,30,98,926/-, for the specified financial years. The Petitioner sought directions from the Court for this to be facilitated. Revenue's Contention: The State-respondents, through their learned Senior Counsel, did not raise any objection to the Petitioner's proposal to file an appeal upon depositing 10% of the assessed amount. They submitted that the appeal may be decided expeditiously, as a substantial amount is involved which could prejudice the interests of the revenue.