Once HC Directs To Avail Alternate Remedy, Appeal U/S 107 GST Cannot Be Dismissed As Not Maintainable: Allahabad High Court
Upasna Agrawal
2 Dec 2024 1:00 PM IST
The Allahabad High Court has held that once the High Court has directed the assesee to approach the appellate authority under Section 107 of the Central Goods and Service Tax Act, 2017, the appeal cannot be dismissed as not maintainable.
Counsel for petitioner argued that notice and demand under Section 79 of the CGST Act were issued to the petitioner, pursuant to which it approached the High Court. The then Division Bench relegated the petitioner to alternate remedy of appeal under Section 107 of the Act. The Appellate Authority dismissed the appeal as not maintainable.
Petitioner again approached the High Court under Article 226 of the Constitution of India against the order of the Additional Commissioner dismissing it's appeal on grounds that no appealable order had been passed.
“Once the Division Bench of this Court has directed the petitioner to avail of alternative remedy as provided under Section 107 of the Act, the impugned order cannot be sustained in the eyes of law and therefore, the matter requires reconsideration by the appellate authority,” held Justice Piyush Agrawal.
Accordingly, the case was remanded back to the appellate authority for adjudication.
Case Title: M/S New Okhla Industrial Development Authority v. Union Of India And 3 Others [WRIT TAX No. - 1733 of 2024]
