2021 (7) TMI 350 - HC - GST

Maintainability of petition - Court had directed that after hearing the Petitioner an order should be passed on the SCN not later than 15th March, 2021 but Principal Commissioner, GST and Central Excise, Bhubaneswar has passed a detailed order on 17th March 2021 - HELD THAT - The impugned order is appealable under the statute in question, the Court while leaving it open to the Petitioner to urge all the grounds raised in the present writ petition before the appellate forum declines to interfere in the impugned order, without expressing any view whatsoever on the merits of the contentions of the Petitioner. Petitioner states that the Petitioner would be filing applications before the Tribunal both for condonation of delay and seeking waiver of pre-deposit. If such applications are filed, they will be considered on their merits and in accordance with law by the appellate forum - petition disposed off.

Summary

Issues:
1. Challenge to the order passed by the Principal Commissioner, GST and Central Excise
2. Appealability of the impugned order
3. Filing of applications before the Tribunal for condonation of delay and waiver of pre-deposit
4. Consideration of delay in filing the appeal due to the pendency of the writ petition

Analysis:

1. The petitioner had previously filed a writ petition which was disposed of when a show cause notice was issued by the GST and Central Excise Department. The Principal Commissioner passed an order on 17th March 2021, which the petitioner challenged in the present writ petition.

2. The High Court acknowledged that the impugned order is appealable under the relevant statute. While not expressing any view on the merits of the petitioner's contentions, the Court allowed the petitioner to raise all grounds before the appellate forum. The Court declined to interfere in the impugned order.

3. The petitioner's counsel informed the Court that the petitioner intends to file applications before the Tribunal for condonation of delay and seeking waiver of pre-deposit. The Court stated that such applications would be considered on their merits and in accordance with the law by the appellate forum. Any delay in filing the appeal due to the pending writ petition would be taken into account by the appellate forum.

4. Due to the ongoing COVID-19 situation, the Court allowed the parties to use a printout of the order from the High Court's website, similar to a certified copy, subject to attestation by the concerned advocate as per the Court's prescribed procedure. The writ petition was disposed of accordingly.

This judgment primarily dealt with the challenge to an order issued by the Principal Commissioner, GST and Central Excise, and the subsequent appealability of that order. It also addressed the petitioner's intention to file applications before the Tribunal for condonation of delay and waiver of pre-deposit, ensuring that any delay caused by the pending writ petition would be considered. The Court's decision not to interfere in the impugned order and the procedural aspects related to the COVID-19 situation were also highlighted in the judgment.