M/S Joyti Engineering Works Trade Name Lawkush Sharma Legal Name vs. Commissioner

Held

The Court held that the order in original passed by the Joint Commissioner is appealable under Section 107 of the Central Goods and Services Tax Act, 2017. The Court reasoned that the statutory remedy of appeal cannot be bypassed by filing a writ petition. The Appellate Authority is fully empowered to consider all grounds raised by the petitioner, including potential violations of the principles of natural justice. Therefore, the petitioner was directed to avail the statutory remedy of appeal. No specific amount in dispute was recorded. No issue was expressly left undecided.

Facts

The petitioner, M/s Joyti Engineering Works (trade name), filed a writ petition under Article 226 of the Constitution of India before the Madhya Pradesh High Court. The petition challenged an order in original dated 03.02.2025, passed in Case No.110/JC/GST/JBP/2024-25 by the Joint Commissioner, CGST & Central Excise, Jabalpur (Respondent No.2). The petitioner sought to bypass the statutory appellate remedy available under Section 107 of the Central Goods and Services Tax Act, 2017.

Key Issues

1. Whether the petitioner can bypass the statutory remedy of appeal under Section 107 of the Central Goods and Services Tax Act, 2017, by filing a writ petition before the High Court? Petitioner's contention: The petitioner argued that the writ petition was the appropriate recourse. Revenue's contention: The respondents argued that the order in original is appealable under Section 107 of the CGST Act, 2017, and the petitioner should avail this statutory remedy. They contended that the Appellate Authority is competent to examine all grounds raised, including violations of the principles of natural justice.