Sanjeev Singh Chadha vs. Union Of INDIA Thr The Secretary Ministry Of Law And Justice Dept And Ors

Facts

The Petitioner, Sanjeev Singh Chadha, filed a Writ Petition before the Bombay High Court challenging an unspecified order or action by the revenue authorities. The Respondents, Union of India and others, filed an affidavit-in-reply raising an objection. After some argument, the Petitioner's counsel stated that the Petitioner would avail of the remedy provided under Rule 159(5) of the Central Goods and Services Tax Rules, 2017, which aligns with the Respondents' objection. The Court noted that the averments in the affidavit-in-reply would be treated as a prima facie opinion.

Held

The Court held that the Petitioner could avail of the remedy under Rule 159(5) of the Central Goods and Services Tax Rules, 2017. The Court disposed of the Writ Petition as withdrawn, keeping the contentions of both parties open. The averments made in the Respondents' affidavit-in-reply were to be treated as a prima facie opinion. The Court directed that if the Petitioner files an application/objection under Rule 159(5) within two weeks from the date of the order, the authority would decide it within four weeks thereafter, after providing an opportunity of hearing to the Petitioner, and communicate the order to the Petitioner. No specific amount in dispute was recorded.

Key Issues

1. Whether the Petitioner can avail of the remedy under Rule 159(5) of the Central Goods and Services Tax Rules, 2017, for the grievance raised in the Writ Petition? Petitioner's Argument: The Petitioner, through their counsel, indicated their intention to pursue the remedy under Rule 159(5) of the CGST Rules, 2017. Revenue's Argument: The Respondents, in their affidavit-in-reply, raised an objection that the Petitioner should avail of the remedy under Rule 159(5) of the CGST Rules, 2017, suggesting this is the appropriate procedural recourse.