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2022 (4) TMI 1091 - HC - GSTMaintainability of petition - availability of alternative remedy of appeal - appealable order or not - demand of Central Excise Duty alongwith cess - recovery of interest and penalty - H ELD THAT - The order passed by the Principal Commissioner, CGST Central Excise is an appealable order. There is a statutory remedy available to the writ applicants to file an appeal before the Tribunal. This writ application cannot be entertained - application rejected.
Issues:
Challenge to order passed by Principal Commissioner, CGST & Central Excise regarding confirmation of demand, interest recovery, and penalties on M/S. Deepak Petrochem Ltd. Analysis: The High Court heard the counsel for the writ applicants challenging the order passed by the Principal Commissioner, CGST & Central Excise. The order confirmed the demand of Central Excise duty, including Education Cess, amounting to Rs. 4,12,31,903 and ordered recovery from M/S. Deepak Petrochem Ltd. The order also imposed penalties and recovery of interest under relevant sections of the Central Excise Act, 1944 and CGST Act, 2017. Additionally, penalties were imposed on the Director and Manager of M/S. Deepak Petrochem Ltd. The Principal Commissioner's order was appealable, providing a statutory remedy to the writ applicants to file an appeal before the Tribunal. The Principal Commissioner, CGST & Central Excise, passed a corrigendum imposing penalties and confirming the demand on M/S. Deepak Petrochem Ltd. The corrigendum specified the penalties and conditions for reduced penalties if the duty and interest were paid within a specified period. The corrigendum order was also appealable, allowing the writ applicants to raise all legal contentions and grounds before the Tribunal. In light of the statutory remedy available through the appeal process before the Tribunal, the High Court declined to entertain the writ application and rejected it. However, the court granted the writ applicants the opportunity to raise all legal contentions and grounds available to them in the appeal process. The judgment emphasized the availability of legal recourse through the appeal mechanism provided by the law for the aggrieved parties.
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