M/S Bajrang Agro Industries PVT. LTD. (Oil Division) Thru. Its Director Pratik Goyal vs. Union Of INDIA

OTA/6/2021HC Madhya PradeshGST02 May 2022Bench: HON'BLE SHRI JUSTICE VIVEK RUSIA2 pages

For Petitioner: Chandrakant PatneFor Respondent: SHRI PRASANNA PRASAD, ADVOCATE

AI SummaryWithdrawn

Held

The Court considered the maintainability of the Other Tax Appeal (OTA) filed under Section 117 of the Central Goods & Services Tax Act, 2017. The Court noted that Section 117 of the Act exclusively provides for appeals against orders passed by the CGST Tribunal. As the appeal was not against an order of the CGST Tribunal, it was not maintainable before the High Court. The petitioner, acknowledging this, prayed for withdrawal of the appeal with liberty to file a petition under Article 226/227 of the Constitution of India. The Court allowed this prayer and dismissed the appeal as withdrawn, granting the petitioner the liberty to pursue alternative remedies.

Facts

The petitioner, M/s Bajrang Agro Industries Pvt. Ltd. (Oil Division), filed an Other Tax Appeal (OTA) before the High Court of Madhya Pradesh. The appeal was filed under Section 117 of the Central Goods & Services Tax Act, 2017. The respondents were the Union of India, the Commissioner (Appeals), CGST and Central Excise, and the Assistant Commissioner, Division V, CGST. The core issue for consideration was the maintainability of the OTA, which is stipulated to lie only against an order passed by the CGST Tribunal. The petitioner subsequently sought to withdraw the appeal.

Key Issues

1. Whether the Other Tax Appeal (OTA) filed under Section 117 of the Central Goods & Services Tax Act, 2017, is maintainable before the High Court when it is exclusively against an order passed by the CGST Tribunal. The petitioner argued that the appeal was filed under Section 117 of the CGST Act, 2017. The respondents contended that the maintainability of the appeal hinges on the fact that Section 117 of the CGST Act, 2017, specifically provides for appeals against orders passed by the CGST Tribunal, and not against orders passed by other authorities. The petitioner did not present any counter-argument on the maintainability of the appeal itself, but rather sought to withdraw it.

Sections Cited

Section 117

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Cause title — parties, addresses and appearances

IN THE HIGH COURT OF MADHYA PRADESH AT INDORE BEFORE HON'BLE SHRI JUSTICE VIVEK RUSIA & HON'BLE SHRI JUSTICE AMAR NATH (KESHARWANI) ON THE 2nd OF MAY, 2022 OTHER TAX APPEALS No. 6 of 2021 Between:- M/S BAJRANG AGRO INDUSTRIES PVT. LTD. (OIL DIVISION) THRU. ITS DIRECTOR PRATIK GOYAL S/O SHRI SUBHASH GOYAL , AGED ABOUT 47 YEARS, OCCUPATION: BUSINESS 211-216, VIKRAM TOWER, 1ST FLOOR, SAPNA SANGEETA ROAD, INDORE (MADHYA PRADESH) .....PETITIONER (BY SHRI L.C PATNE, ADVOCATE ) AND 1. UNION OF INDIA THRU. SECRETARY TO THE GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE (DELHI) 2. THE COMMISSIONER (APPEALS,) CGST AND CENTRAL EXCISE HEADQUARTERS, CGST AND CENTRAL EXCISE HEADQUARTERS, MANIK BAGH PALACE, INDORE (MADHYA PRADESH) 3. THE ASSISTANT COMMISSIONER DIVISION V, CGST COMMISSIONER DIVISION V CGST COMMISSIONER CGO COMPLEX. 2ND FLOOR INDORE (MADHYA PRADESH) .....RESPONDENTS (BY SHRI PRASANNA PRASAD, ADVOCATE ) This appeal coming on for admission this day, JUSTICE VIVEK RUSIA passed the following:

Heard on the issue of maintainability of the OTA filed under section 117 of the Central Goods & Services Tax Act, 2017 which lies only against the order passed by the CGS

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Reproduced from the public record of the Madhya Pradesh High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.