M/S Perfect Stonew Are Pipes Limited vs. The Joint Commissioner Appeals

Held

The Court held that the petitioner's prayer was reasonable. The Court modified its earlier order dated November 28, 2025, to the extent that the petitioner is granted liberty to approach the GST Tribunal. This liberty is to be exercised within 30 days from the date of commencement of filing before the Tribunal. The Court also clarified that any observations made in the previous writ petition shall not impede the petitioner's right to approach the Tribunal. The review petition was disposed of with this modification.

Facts

The petitioner, M/s. Perfect Stoneware Pipes Limited, had filed a writ petition which was dismissed by the High Court on November 28, 2025. At that time, the GST Tribunal was not functioning. The petitioner had already deposited 10% of the disputed amount. Subsequently, the GST Tribunals were directed to commence functioning. The petitioner filed a review petition seeking modification of the earlier dismissal order, arguing that with the Tribunal now operational, they have a remedy to challenge the revenue authorities' order before it. The revenue authorities were represented by the Joint Commissioner Appeals and others.

Key Issues

1. Whether the petitioner should be granted liberty to approach the GST Tribunal, given that the Tribunal was not functional at the time of the initial writ petition dismissal, and the petitioner has since deposited 10% of the disputed amount. Petitioner's argument: The petitioner contended that the initial writ petition was dismissed due to the non-functioning of the GST Tribunal. Now that the Tribunal has commenced its operations, the petitioner should be allowed to pursue their remedy there. They also highlighted their compliance by depositing 10% of the disputed amount. Revenue's argument: The judgment does not record any specific arguments from the respondent/State. The Deputy Advocate General appeared for the State.