2019 (11) TMI 1315 - HC - GST

Order passed by the National Anti-Profiteering Authority - Appealable order or not - adjudicating authority or not - Section 107 of the CGST Act - HELD THAT - The provision under Section 107 (1) which provides for an appeal by the aggrieved party in respect of an order passed by an Adjudicating Authority . Section 2 (4) of the CGST Act defines the term an Adjudicating Authority to mean any authority, appointed or authorized to pass any order or decision under the Act but does not include several authorities which are specifically enumerated in the said sub-Section. National Authority for Anti-Profiteering is not one of the authorities which are excluded from the definition of an Adjudicating Authority . List on 25.11.2019.

Summary

Issues:
1. Appealability of the order passed by the National Anti-Profiteering Authority under Section 107 of the CGST Act.

Analysis:
The judgment pertains to the appealability of an order passed by the National Anti-Profiteering Authority under the CGST Act. The Petitioner claimed that the impugned order is not appealable under Section 107 of the Act, citing a previous order in a related case. The Court noted Section 107(1), which allows an appeal by the aggrieved party against an order passed by "an Adjudicating Authority." The term "an Adjudicating Authority" is defined in Section 2(4) of the CGST Act as any authority appointed or authorized to pass orders under the Act, excluding specific authorities listed in the sub-section. The National Authority for Anti-Profiteering was not among the excluded authorities, indicating that its orders are appealable under Section 107.

The Court directed the learned counsel for the parties to consider the provision under Section 107(1) regarding the appeal process for orders passed by an Adjudicating Authority. It clarified the definition of "an Adjudicating Authority" under Section 2(4) of the CGST Act, emphasizing that this term includes authorities appointed or authorized to make decisions under the Act, with certain exclusions specified in the sub-section. Notably, the National Authority for Anti-Profiteering does not fall within the excluded authorities, reinforcing the appealability of its orders under Section 107 of the Act.

The judgment concludes with a brief order listing the matter for further proceedings on a specific date. The term "Dasti" indicates that a copy of the order will be provided to the parties for necessary action. The Court's decision to list the case for a future date suggests that the issue of appealability of the National Anti-Profiteering Authority's orders will be further deliberated upon, ensuring a comprehensive resolution of the matter in accordance with the provisions of the CGST Act.