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2021 (3) TMI 190 - HC - GSTMaintainability of petition - availability of alternative remedy of appeal - contention of petitioner is that respondents may be directed not to insist on the pre-deposit - HELD THAT - Having regard to the facts but without expressing any opinion on the merits, it is deemed appropriate to require the petitioner to file an appeal before the Appellate Authority within a period of 10 days. It is also directed that the Appellate Authority shall in the peculiar facts entertain and without insisting on payment of pre-deposit decide the appeal on merits of the case within three months - Petition disposed off.
Issues:
1. Challenge against the order of the Joint Commissioner, Central G.S.T., Central Excise and Customs, Jabalpur. 2. Petitioner's status as a unit established by the Government of India. 3. Filing of writ petition directly before the High Court without availing the appeal remedy under Section 107 of the Central GST Act, 2017. 4. Contention regarding pre-deposit requirement for appeal. 5. Blocking of CENVAT Credit without prior notice. 6. Claim for credit under the M.P. GST Act, 2017. 7. Directions regarding filing an appeal before the Appellate Authority and resolution of the appeal without pre-deposit. The High Court of Madhya Pradesh heard a writ petition challenging an order by the Joint Commissioner, Central G.S.T., Central Excise and Customs, Jabalpur, demanding Central Goods and Services Tax of ?12,83,72,983 from the petitioner, a unit established by the Government of India. The order also imposed interest and a penalty on the petitioner under the CGST Act, 2017. The petitioner contended that the appeal remedy under Section 107 of the Act was available but chose to file a writ petition directly, citing concerns about pre-deposit requirements for appeals. The petitioner argued that the blocking of CENVAT Credit without prior notice was unjust, and also claimed credit under the M.P. GST Act, 2017. The Court, while refraining from expressing an opinion on the merits, directed the petitioner to file an appeal within 10 days and instructed the Appellate Authority to entertain the appeal without insisting on pre-deposit, aiming to resolve the matter on its merits within three months. Consequently, the writ petition was disposed of with these directions in place.
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