Tarak Nath Jaiswal vs. The 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 informed the Court that they intended to prefer an appeal before the Appellate Authority. This appeal would be against the order for the financial years 2018-2019, 2019-2020, 2020-2021, 2021-2022, 2022-2023, and 2024-2025. The petitioner stated they would deposit 10% of the total assessed amount, which was Rs. 3,30,98,926/-, as a pre-deposit. The GST authorities, represented by learned Senior Counsel, did not object to this course of action, emphasizing the need for expeditious disposal due to the substantial amount involved and potential prejudice to revenue interests.

Held

The Court disposed of the writ petition with specific directions. The Petitioner was directed to prefer an appeal before the Appellate Authority against the order dated 04.11.2025 within two weeks, upon payment of 10% of the disputed tax amount of Rs. 3,30,98,926/- as pre-deposit. The Appellate Authority was directed to consider and dispose of the said appeal on or before 30th September, 2026, by passing a reasoned and speaking order, in accordance with law, after affording an opportunity of hearing to the Petitioner. The decision was to be communicated to the Petitioner within two weeks thereafter. The Petitioner was also directed not to seek 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 petition without going into the merits of the case.

Key Issues

1. Whether the Petitioner should be permitted to prefer an appeal before the Appellate Authority upon depositing 10% of the disputed tax amount of Rs. 3,30,98,926/-, as stated by the Petitioner? 2. Whether the Appellate Authority should be directed to consider and dispose of the appeal expeditiously, on or before 30th September, 2026? Petitioner's Contentions: The Petitioner submitted that they had decided to prefer an appeal before the Appellate Authority upon deposit of 10% of the total assessed amount, which amounts to Rs. 3,30,98,926/-, for the specified financial years. The Petitioner sought directions for the appeal to be considered and disposed of expeditiously. State-respondents' Contentions: 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 as expeditiously as possible, as a substantial amount was involved, which was likely to prejudice the interests of the revenue.