Ultra Drugs PVT LTD vs. The Assistant Commissioner CGST And Another
Held
The Court held that the petitioner has an alternative and efficacious remedy of filing an appeal before the Appellate Tribunal under Section 112 of the CGST Act, 2017, as the Tribunal is now functional. The Court noted the relevant Gazette Notifications enabling the Tribunal's functionality. Consequently, the writ petition was disposed of, granting liberty to the petitioner to file an appropriate appeal before the GST Appellate Tribunal. The Court also accepted the petitioner's prayer for the release of the amount deposited in the High Court's Registry, along with any accrued interest, to facilitate the filing of the appeal before the Tribunal. The amount was to be released to the petitioner upon furnishing necessary details through their counsel.
Facts
The petitioner, Ultra Drugs Pvt. Ltd., filed a writ petition before the High Court of Himachal Pradesh challenging an order dated 26.07.2024 passed by the Appellate Authority under Section 107(1) of the CGST Act, 2017. The respondents were the Assistant Commissioner, CGST Division, and another authority. The petitioner had deposited the entire demanded amount in the Registry of the High Court. The petitioner sought the release of this deposited amount to enable them to file an appeal before the GST Appellate Tribunal, as the Tribunal is now functional.
Key Issues
1. Whether the petitioner has an alternative and efficacious remedy of appeal before the GST Appellate Tribunal under Section 112 of the CGST Act, 2017, given that the Tribunal is now functional? Petitioner's Contention: The petitioner argued that they had deposited the entire demanded amount in the High Court's Registry and now needed these funds to deposit the statutory amount required for filing an appeal before the GST Tribunal. They requested the release of the amount deposited with the High Court. Revenue's Contention: The judgment does not record any specific arguments from the revenue or state respondents regarding the maintainability of the writ petition or the release of funds.
Sections Cited
Section 107(1), Section 112
AI-generated summary — verify with the full judgment below
2026:HHC:14390-DB
IN THE HIGH COURT OF HIMACHAL PRADESH AT SHIMLA
CWP No.485 of 2025 Decided on: 04.05.2026. ________________________________________________________
Ultra Drugs Pvt. Ltd.
...Petitioner
Versus
Assistant Commissioner, CGST ...Respondents Division & Another
Coram
Hon’ble Mr. Justice Vivek Singh Thakur, Judge Hon’ble Mr. Justice Ranjan Sharma, Judge
1Whether approved for reporting?.
For the petitioner:
Mr. Praveen Sharma and Mr. Akshit Rana, Advocates.
For the respondents: Mr. Vijay Kumar Arora, Senior
Advocate with Ms. Godawari,
Advocate.
Vivek Singh Thakur, Judge [Oral]
By way of this petition, the impugned order dated 26.07.2024 (Annexure P-5), passed by the Appellate Authority under Section 107(1) of the CGST Act, 2017, has been assailed.
As per the statutory remedy available under Section 112 of the CGST Act, the petitioner has an alternative and efficacious remedy of filing an appeal before the Appellate Tribunal, which is now functional.
Therefore, the present petition is disposed
1 Whether reporters of Local Papers may be allowed to s
The judgment continues below.
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Reproduced from the public record of the Himachal Pradesh High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.