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2021 (1) TMI 846 - HC - GSTMaintainability of petition - availability of alternate remedy of appeal - imposing liability upon the petitioner for payment of service tax along-with interest and penalties - HELD THAT - Once the efficacious remedy is available to the petitioner then there is no reason or occasion to bypass the statutory provisions. Consequently, the present writ petition stands disposed of, asking the petitioner to prefer an appeal within one month's time from today. In case, any such appeal is preferred alongwith other statutory requirements, the same would be entertained by the appellate authority in accordance with law, ignoring the delay and latches in the matter.
Issues: Validity of order imposing liability for service tax, Availability of alternative statutory remedy under Section 107 of the Central Goods and Service Tax Act 2017
In the judgment delivered by the Hon'ble High Court, the petitioner challenged the order passed by the Assistant Commissioner imposing liability for service tax, interest, and penalties under the Finance Act, 1994. The respondents argued that there exists an alternative statutory remedy under Section 107 of the Central Goods and Service Tax Act 2017. The court noted that the respondents cited various judgments to support their contention, emphasizing the importance of following statutory provisions when an efficacious remedy is available to the petitioner. Consequently, the court disposed of the writ petition, directing the petitioner to file an appeal within one month. The court specified that the appellate authority should entertain the appeal in accordance with the law, disregarding any delays in the matter. The court further instructed the petitioner to submit a computer-generated copy of the order downloaded from the official website of the High Court Allahabad, self-attested along with a self-attested identity proof linked to a mobile number. It was mandated that the concerned Court/Authority/Official verify the authenticity of the computerized copy from the official website of the High Court Allahabad and provide a written declaration of such verification. This detailed process was put in place to ensure the legitimacy and accuracy of the documents submitted in connection with the appeal process.
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