M/S Jaigopal Murlidhar Partnership Firm vs. Commissioaner Goods And Service Tax Uttarakhand
Held
The Court found substance in the submission made on behalf of the respondents. It held that Section 107(1) of the Goods and Services Tax Act, 2017, makes every order passed by an adjudicating authority appealable. Therefore, the writ petition was dismissed on the ground of the availability of an alternative remedy. The petitioner was granted liberty to approach the appropriate Appellate Authority. The Court also noted the petitioner's submission that they would file an appeal within three weeks, and directed that if an appeal is filed within this period, the Appellate Authority should decide it as early as possible, preferably within six months from the date of filing.
Facts
The petitioner, M/s Jaigopal Murlidhar, a partnership firm, filed applications for refund of tax under Section 54 of the Goods and Services Tax Act, 2017. These applications were rejected by the Assistant Commissioner, Goods and Services Tax, Rudrapur, through multiple orders dated 03.09.2021, 27.10.2021, and 05.10.2021. The petitioner sought to quash these rejection orders and sought a direction to assess their refund claims for specific months in 2018 and 2019. The respondent, Commissioner, Goods and Service Tax, Uttarakhand, raised a preliminary objection regarding the availability of an alternative remedy.
Key Issues
1. Whether the writ petition is maintainable in light of the availability of an alternative remedy under Section 107(1) of the Goods and Services Tax Act, 2017? Petitioner's argument: The petitioner sought to quash the orders of rejection and compel the assessment of their refund claims. The specific arguments made by the petitioner are not detailed in the judgment, beyond their prayer for relief. Revenue's argument: The respondent contended that the writ petition is liable to be dismissed on the ground of alternative remedy, as Section 107(1) of the Goods and Services Tax Act, 2017, provides for an appeal against any order passed by an adjudicating authority.
Sections Cited
Section 54, Section 107(1)
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JUDGMENT
Since common questions of fact and law are involved in these writ petitions, therefore they are clubbed together and are being heard & decided together. However, for the sake of convenience, facts of WPMS No. 2352 of 2021 are being considered.
Petitioner had applied for refund of tax by making applications under Section 54 of Goods and Services Tax Act, 2017. His applications have been rejected by Assistant Commissioner Goods and Services Tax, Rudrapur vide
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