2024 (2) TMI 809 - HC - GST

Maintainability of petition - availability of alternative remedy - Validity of demand notice dated 13/9/2023 and the order dated 23/12/2023 - demand of GST from the Petitioner - HELD THAT - This Petition need not be entertained, leaving it open to the Petitioner to avail of the alternate remedies under the CGST Act. This Petition is not entertained, but the Petitioner is granted liberty to avail of the alternate and efficacious remedy available under the CGST Act - petition disposed off.

Summary

Issues involved:
The issues involved in the judgment are the challenge to a demand notice and order related to GST, the availability of an appeal remedy under Section 107(6) of the CGST Act, and the operational status of the Goods and Services Tax Appellate Tribunal.

Challenge to demand notice and order related to GST:
The Petitioner challenged a demand notice dated 13/9/2023 and an order dated 23/12/2023 demanding and confirming the demand of GST. The Respondents pointed out the availability of an appeal remedy under Section 107(6) of the CGST Act against the impugned order. The Petitioner argued that the GST, if payable, should be borne by the end user, the State Government. The Court held that the Petitioner can avail of the alternate remedies under the CGST Act, and the issue raised by the Petitioner can be decided by the appellate authority.

Availability of appeal remedy under Section 107(6) of the CGST Act:
The Respondents highlighted that the Petitioner has a remedy of an appeal under Section 107(6) of the CGST Act against the impugned order confirming the demand of GST. The Court acknowledged the availability of this remedy and stated that the issue raised by the Petitioner can be addressed by the appellate authority under the Act. The Court decided not to entertain the Petition, leaving it open for the Petitioner to pursue the alternate remedy under the CGST Act.

Operational status of the Goods and Services Tax Appellate Tribunal:
There was ambiguity regarding the operational status of the Goods and Services Tax Appellate Tribunal. An order dated 22/1/2024 indicated efforts to make the Tribunal functional within three months. The Court clarified that if the Tribunal becomes operational by a certain date, the Petitioner should consider instituting an appeal before the Tribunal. The order also protected the Petitioner regarding the period of limitation for filing an appeal under Section 107 of the CGST Act. The Court declined to entertain the Petition but granted the Petitioner liberty to avail of the alternate remedy under the CGST Act, with all contentions left open to be raised before the appellate authority.