Ram Pratap Gupta vs. The Union Of INDIA And 3 Ors

Held

The Court acknowledged the petitioner's grievance regarding the service tax assessment order dated July 5, 2021. The respondent GST authority pointed out the availability of an appeal under Section 85 of the Finance Act, 1994, with the time limit still open. The petitioner's counsel expressed a desire to pursue this appellate remedy instead of continuing the writ petition. Consequently, the Court permitted the petitioner to file an appropriate application under Section 85 of the Finance Act, 1994, within 15 days from the date of the order. The Court directed that no coercive action would be taken against the petitioner until the expiry of this 15-day period. The primary finding is that the statutory appeal under Section 85 of the Finance Act, 1994, is an available and appropriate remedy. The ratio decidendi is that High Courts may permit parties to avail statutory remedies when such remedies are available and the time for availing them has not expired, especially when the party expresses a preference for it.

Facts

The petitioner, Ram Pratap Gupta, is aggrieved by an order dated July 5, 2021, which pertains to the assessment of service tax. The petitioner filed a writ petition before the Gauhati High Court challenging this order. The respondents include the Union of India, the Commissioner of GST, the Assistant Commissioner of Central Goods and Service Tax, and Oil India Ltd. The counsel for the GST respondent informed the Court that a remedy of appeal is available to the petitioner under Section 85 of the Finance Act, 1994, and that the time limit for filing such an appeal had not yet expired. The petitioner's counsel then indicated a preference to file an appeal rather than pursue the writ petition in its current form.

Key Issues

1. Whether the petitioner has an effective alternative remedy of appeal under Section 85 of the Finance Act, 1994, against the service tax assessment order dated July 5, 2021? Petitioner's Contention: The petitioner, through their counsel, indicated a willingness to prefer an appeal under Section 85 of the Finance Act, 1994, rather than continue with the present writ petition. This implies an acknowledgment of the availability of the appellate remedy. Revenue's Contention: The respondent GST authority, through their counsel, argued that a provision for appeal exists under Section 85 of the Finance Act, 1994, and that the time limitation for filing such an appeal was still available to the petitioner. This contention highlights the existence and applicability of the statutory appellate mechanism.