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2020 (2) TMI 168 - HC - GSTMaintainability of petition - alternative remedy of appeal - transitional credit - time limitation - HELD THAT - The petitioner has an equally efficacious alternative remedy of preferring an appeal under the provisions of Bihar Goods and Services Tax Act, 2017. The issue of limitation shall not come in the way of the petitioner, if, as mutually agreed upon, the appeal is preferred on or before 18.02.2020. Petition disposed off.
Issues:
Petition for quashing order imposing tax, interest, and penalty for rejecting transitional credit of SGST under Section 140 of GST Act, 2017. Alternative remedy of appeal under Bihar Goods and Services Tax Act, 2017. Agreement to exhaust statutory appeal by petitioner. Analysis: The petitioner sought relief from the High Court to quash an order imposing tax, interest, and penalty amounting to ?97,378 for disallowing transitional credit of SGST under Section 140 of the GST Act, 2017. The respondent's counsel acknowledged that the petitioner has an alternative remedy available by filing an appeal under the Bihar Goods and Services Tax Act, 2017, which is equally effective. The petitioner's counsel expressed willingness to pursue the statutory appeal to address the issue at hand, and the respondent's counsel assured that any such appeal would be duly considered and decided in accordance with the law. The parties mutually agreed that the appeal, if filed, should not be hindered by the issue of limitation and should be submitted on or before a specified date. The High Court emphasized the expectation for the appropriate authority to fairly evaluate and promptly decide on the appeal's merits. Both counsels committed to avoiding unnecessary delays in the appeal process, ensuring efficient resolution. The High Court left all issues open and disposed of the present petition while granting the petitioner the liberty to pursue the statutory appeal as discussed. This judgment highlights the importance of exhausting alternative legal remedies available to parties before seeking relief from the High Court. It underscores the significance of adhering to statutory procedures and timelines in resolving disputes related to tax matters under the GST Act, promoting efficiency and fairness in the legal process.
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