M/S Kapson Iron And Steel LLP vs. State Of Gujarat

SCA/6737/2022HC GujaratGSTCNR GJHC24019731202213 April 2022Bench: HONOURABLE MR. JUSTICE J.B.PARDIWALA,HONOURABLE MS. JUSTICE NISHA M. THAKORE2 pages

AI SummaryRemanded

Facts

The petitioner, M/s Kapson Iron and Steel LLP, filed a writ-application before the High Court of Gujarat challenging an order in Form GST DRC-07 dated 29.12.2021, passed by the Proper Officer. The petitioner's grievance included the lack of a personal hearing before the impugned order was passed. The respondent was the State of Gujarat. The specific tax period and the amount in dispute were not explicitly recorded in the judgment. The procedural history leading to the writ-application was not detailed, other than the issuance of the impugned order.

Held

The Court held that the impugned order passed by the Proper Officer in Form GST DRC-07 dated 29.12.2021 is an appealable order under Section 107 of the GST Act, 2017. Consequently, the Court declined to entertain the writ-application on the ground that the petitioner has a statutory remedy available in the form of an appeal. The Court directed that all contentions raised by the petitioner, particularly the grievance regarding the lack of a personal hearing, may be canvassed before the appellate authority. The appellate authority was instructed to consider this aspect and dispose of the appeal on its own merits within two months from the date of registration. The Court explicitly stated that it had not expressed any opinion on the merits of the case.

Key Issues

1. Whether the writ-applicant has an alternative statutory remedy available against the impugned order passed by the Proper Officer under the GST Act, 2017, and if so, whether the writ-application is maintainable. Petitioner's Contention: The petitioner approached the High Court by way of a writ-application, implying a challenge to the order. The specific arguments regarding the merits of the case, including the denial of personal hearing, were raised in the writ-application. Revenue's Contention: The State of Gujarat, represented by the Government Pleader, did not explicitly record arguments in the judgment. However, the Court's decision implies that the revenue would have pointed to the availability of an appeal.

Sections Cited

Section 107

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

C/SCA/6737/2022 ORDER DATED: 13/04/2022 IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 6737 of 2022 ========================================================== M/S KAPSON IRON AND STEEL LLP Versus STATE OF GUJARAT ========================================================== Appearance: MR VARIS V ISANI(3858) for the Petitioner(s) No. 1 for the Respondent(s) No. 2 MR UTKARSH SHARMA, AGP ADVANCE COPY SERVED TO GOVERNMENT PLEADER/PP for the Respondent(s) No. 1 ========================================================== CORAM:HONOURABLE MR. JUSTICE J.B.PARDIWALA and HONOURABLE MS. JUSTICE NISHA M. THAKORE Date : 13/04/2022

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

The impugned passed by the Proper Officer in Form GST DRC-07 dated 29.12.2021 is an appealable order under Section-107 of the Act, 2017. We decline to entertain this writ-application only on the ground that the writ-applicant has a statutory remedy available in the form of an appeal.

All the contentions raised in the present writ-application may be canvassed before the appellate authority and

The judgment continues below.

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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.