M/S Gwalior Stone Works Through Propreitor R.N.Tripathi vs. Union Of INDIA

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SCA/20735/2019HC GujaratGSTCNR GJHC24074763201929 January 2020Bench: HONOURABLE MR. JUSTICE J.B.PARDIWALA,HONOURABLE MR. JUSTICE BHARGAV D. KARIA1 pages

AI SummaryRemanded

Facts

The petitioner, M/s Gwalior Stone Works, through its proprietor R.N. Tripathi, filed a Special Civil Application before the Gujarat High Court. The application challenged an order passed by an authority concerning Goods and Services Tax. The specific tax period and the amount in dispute are not recorded in the judgment. The procedural history indicates that the petitioner approached the High Court via a writ application. The respondents are the Union of India and other related authorities.

Held

The Court noted that the writ application was not pressed by the petitioner. The petitioner was granted liberty to prefer a statutory appeal under Section 107 of the SGST Act, 2017, against the final order of confiscation passed by the concerned authority. The Court directed the Appellate Authority to consider any such appeal expeditiously and decide it in accordance with the law. The High Court explicitly stated that it had not expressed any opinion on the merits of the case. Therefore, no specific findings were made on the GST dispute itself.

Key Issues

1. Whether the petitioner is entitled to pursue a writ petition when a statutory remedy of appeal is available under the SGST Act, 2017? The petitioner argued that the writ application was not pressed. The respondents did not present any arguments as the petitioner chose not to press the writ. The judgment does not record any specific arguments made by either side regarding the merits of the case or the validity of the order under challenge.

Sections Cited

Section 107

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

C/SCA/20735/2019 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 20735 of 2019 ================================================================ M/S GWALIOR STONE WORKS THROUGH PROPREITOR R.N.TRIPATHI Versus UNION OF INDIA ================================================================ Appearance: MALAY A DANGE(10127) for the Petitioner(s) No. 1 MR ANKIT SHAH(6371) for the Respondent(s) No. 1,2,3 NOTICE SERVED BY DS(5) for the Respondent(s) No. 4,5,6 ================================================================ CORAM: HONOURABLE MR.JUSTICE J.B.PARDIWALA and HONOURABLE MR. JUSTICE BHARGAV D. KARIA Date : 29/01/2020

ORAL ORDER (PER : HONOURABLE MR.JUSTICE J.B.PARDIWALA)

This writ application is not pressed with liberty to prefer statutory appeal under Section 107 of the SGST Act, 2017. If any such appeal is preferred against the final order of confiscation passed by the authority concerned, the Appellate Authority shall look into the same expeditiously and decide the same in accordance with law.

With the above, this writ application stands disposed of. It is clarified that we have, otherwise, not expressed any opinion on the merits of the case. (J. B. PARDIWALA, J) (BHARGAV D. KARIA, J)

Vahid

Reproduced from the public record of the Gujarat High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.